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

»Ê¹ÚÌåÓýapp Order in Council legislating for privileges and immunities for a particular organisation will specify whether 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:

  • »Ê¹ÚÌåÓýapp World Bank
  • »Ê¹ÚÌåÓýapp International Monetary Fund
  • »Ê¹ÚÌåÓýapp International Development Association (IDA)
  • »Ê¹ÚÌåÓýapp International Finance Corporation (IFC)
  • Asian Development Bank
  • Inter-American Development Bank 
  • Asian Infrastructure Investment Bank
  • »Ê¹ÚÌåÓýapp 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)

»Ê¹ÚÌåÓýapp text of most statutory instruments can be found on  by searching for year and number.