INTM860720 | Employees of international organisations: claims by individuals

If a previous claim to exemption from tax has been received in respect of a previous employment with the same international organisation, see INTM860730.

If the claim is in respect of employment with the World Bank, the International Monetary Fund, the International Development Association or the International Finance Corporation see INTM860750.

Submit any other case in which exemption from tax is claimed by a member of staff of an international organisation, or where exemption appears to be due, to [email protected]

Before making this submission, ask the individual to supply a certificate from the relevant organisation confirming that, for the period(s) - which should be shown on the certificate - of their engagement with the organisation, they were considered by the organisation to be an `official' (or `officer') of the organisation.

In the case of

• the European Molecular Biology Laboratory

• EUMETSAT

• the European Space Agency, and

• EUTELSAT

the certificate should confirm that the individual was a `member of staff'.

In the case of NATO, the certificate should confirm that the individual was `civilian staff personnel with a permanent administrative assignment'.

In some cases, the Statutory Instrument states in respect of exemption from income tax in respect of emoluments of officers ofr the international organisation, that "nothing in this subparagraph shall be interpreted as precluding such salaries and emoluments from being taken into account for the purpose of assessing the amount of taxation to be applied to income from other sources." In the UK, these salaries and emoluments are exempt income, and are not taken into account when determining the tax rate on non-exempt income. Other tax jurisdictions take a different approach.

Enclose the certificate with the submission to [email protected] who will advise you of any exemption due and any further action which may be necessary to establish entitlement to exemption. This team does not deal with any questions on National Insurance, which should be referred to HMRC's National Insurance teams.