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Taxation: International Civil Servant Status

Volume 464: debated on Wednesday 17 October 2007

To ask the Chancellor of the Exchequer how many people in the UK have international civil servant status for tax purposes; what such status means in terms of allowances and exemptions; and if he will make a statement. (158423)

Under UK tax law there is no such person as an “international civil servant”. However, officials of the United Nations are sometimes referred to as international civil servants. There is no requirement for visiting officials to notify HM Revenue and Customs of their presence in the UK. Those who are present in the UK for a sufficient length of time to become resident in the UK will be dealt with locally. Information is not collated centrally.

The UK tax position of employees of the United Nations is set out in the United Nations and International Court of Justice (Immunities and Privileges) Order 1974. This provides immunities and privileges that are normal for international organisations. It includes among other things that officials of the UN shall be exempt from income tax on remuneration received by them from the UN. UN Officials are however subject to a form of internal tax operated by the UN, which is referred to as the Staff Assessment.