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 international.immunitiesprivileges@hmrc.gov.uk

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’.

Enclose the certificate with the submission to international.immunitiesprivileges@hmrc.gov.uk who will advise you of any exemption due and any further action which may be necessary to establish entitlement to exemption.