UK self-assessment for employees of international organisations

Could you please clarify if British full-time employees of the Asian Development Bank (ADB) are entitled to UK tax exemption. Does the same rule apply regardless if the person works for ADB from the UK for a portion of the time or is based overseas?

Hi Bvb23,
HMRC is legally permitted to exchange information with overseas tax authorities to assist with compliance and to tackle tax evasion. IEIM400000 - Automatic exchange of financial accounts information.  
This guidance manual explains the principles involved in exchanging such information, together with the procedures to follow.
The Asian Development Bank's status as a 'Non-Reporting Financial Institution' is in the context of those procedures and does not provide commentary on possible exemption from UK tax for employees of that bank.
Employees of 'International Organisations' can instead refer to the International Manual, at references:
INTM860700 - Immunities and Privileges: Contents: International Organisations
For guidance on potential claims to exemption.
INTM860700 - Immunities and Privileges: Contents: International Organisations
Onwards.
Thank you. 

Thank you .

Feedback .

I am also interested in this. I am a consultant for ADB and am a tax resident in the UK but not a UK citizen and hence any retention of rights by the UK to tax "British citizens" (as explicitly stated in the ADB charter) shouldn't apply to me. However, I am not sure how HMRC would treat this case. Thank you.