INTM860760 - Employees of International Organisations: Experts/consultants

International organisations normally distinguish between those they consider to be `officials' (see INTM860630) and `consultants' (generally designated by the organisations as `experts on mission') who are considered to have the status of independent contractors.

Claims to exemption from individuals regarded by the organisation as `consultants' or `experts on mission' should be resisted and their fees taxed in the normal way. The designation of the individual by the organisation as an official or an expert is often contained in a document entitled 'Conditions of Service' in a paragraph headed 'Legal Status'.

In any case where there is doubt, the individual should be asked to supply a copy of his or her full contract with the organisation together with other supporting evidence (including certification by the organisation) and a submission for a ruling made to BAI, Business International (Immunities & Privileges).