Share this content
2

Am I UK income tax exempt as an Official of the UN

Employed by an International Organisation, would like to understand income tax liabilities in UK

Didn't find your answer?

After reading HMRC Internal Manual: INTM860760, I would be very grateful for some clarification as I have some doubts relating to claims to exemptions. 

I am a UK citizen however have been based abroad for over 3 years and currently reside in Montreal, Canada. I am employed by an International Organisation (ICAO, an affiliated body of the UN) as both a Consultant and an Official. I understand as an Official I have certain priveleges and immunities that may be carried over. If I was to move back to the UK and continue working for ICAO, would the privileges and immunities (e.g. income tax exemptions) continue to apply in the UK?

I can confirm I have been accorded the status of “Official” within the meaning of:

a) the Convention on the Privileges and Immunities of the United Nations adopted on 14 February 1946;

b) the Convention on Privileges and Immunities of the Specialized Agencies dated 21 November 1947

c) Article 20 of the Headquarters Agreement between ICAO and the Government of Canada dated 4 and 9 October 1990;

d) the Understanding between the Government of Quebec and ICAO signed on 20 May 1994; and

e) the relevant host State Agreement, in the case of the ICAO Regional Offices.

d) the Understanding between the Government of Quebec and ICAO signed on 20 May 1994; and

e) the relevant host State Agreement, in the case of the ICAO Regional Offices.

Replies (2)

Please login or register to join the discussion.

avatar
By Paul Crowley
03rd Dec 2020 00:19

https://www.gov.uk/hmrc-internal-manuals/international-manual/intm860340

Not really intended to cover Brits working in Britain, but who knows? Probably your employer.

Thanks (0)
By Duggimon
03rd Dec 2020 08:49

The quoted manual states that consultants should always be taxed. It doses not state that officials should not be taxed.

This is a wildly esoteric question for most of the accountants on here but I would imagine it comes up relatively frequently within your organisation, I would suggest this is not the best place for you to find your answer.

Thanks (0)
Share this content