Akane Matsumoto
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Tax exemption as a United Nations individual contractor
Hello, I worked as an individual contractor for one of the United Nations specialised agencies and received an income for the work during the 23-24 tax year. I have a couple of questions regarding the tax exemption related to the United Nations. 1) As an individual contractor, would I be exempt from UK income tax as per the Specialized Agencies of the United Nations (Immunities and Privileges) Order 1974 No.1260? 2) If yes, am I understanding correctly that I would not have to submit a self-assessment for this income? 3) I already filed a tax return for the above income for the 23-24 tax year under the category of foreign income. Provided that I was exempt from the tax, please could you advise what steps I need to take to ask for a refund in this case? Thank you very much in advance.