INTM860750 | Employees of International Organisations: Where exemption does not apply - Special cases

The Order in Council legislating for privileges and immunities for a particular organisation will specify whether a British national employed by an international organisation is entitled to exemption from UK tax on their emoluments.

British nationals employed by the following international organisations are not entitled to exemption from UK tax on their emoluments:

• The World Bank

• The International Monetary Fund

• The International Development Association (IDA)

• The International Finance Corporation (IFC)

• Asian Development Bank

• Inter-American Development Bank

• Asian Infrastructure Investment Bank

• The Square Kilometre Array

• Bank for International Settlements

• Inter-American Investment Corporation

Relevant Statutory Instruments are as follows:

SI. 1946 number 36 (World Bank and the International Monetary Fund),

SI. 1960 number 1383 (International Development Association)

SI. 1955 number1954 (International Finance Corporation)

SI 1972 number 113 (Caribbean Development Bank)

SI 1974 number 1251 (Asian Development Bank)

SI 1976 number 222 (Inter-American Development Bank)

SI 2015 number 1884 (Asian Infrastructure Investment Bank)

SI 2020 number 1069 (Square Kilometre Array Observatory)

SI 2021 number 533 (Bank for International Settlements)

SI 2022 number 1344 (Inter-American Investment Corporation)

The text of most statutory instruments can be found on legislation.gov.uk by searching for year and number.