Thomas Dillon

Oh, OK.

I am unable to find an email address for SPT Business, Support Team (OE). Could you please tell me the address?

I retired from a UN specialised agency at the end of August. My salary was exempt from UK tax in accordance with the Specialised Agencies of the United Nations (Immunities and Privileges) Order 1974/No. 1260. Part of my remuneration included a monthly contribution by my employer to my pension with the UN Joint Staff Pension Fund (UNJSPF). I also contributed a portion of my salary to the UNJSPF under the usual rules for such employees. I am now receiving back through my pension the portion that was stopped out of my pay both by way of the employer's contribution and my own. It seems to me that some or all of this deferred remuneration should fall within the exemption applicable to my salary in general. What does HMRC think?