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HMRC internal manual

International Manual

From
HM Revenue & Customs
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Double Taxation applications and claims: applicants/claimants: International associations: What the difference is between an international association and an international organisation

The members of an international organisation tend to be the governments of the various countries concerned, rather than the non-governmental concerns which usually constitute the membership of an international association.

Because of their governmental membership, international organisations are sometimes immune by statute from taxation in the UK, and usually in other countries as well. A notable example of an international organisation is the United Nations Organisation.

You will find more about international organisations and immunity from direct taxation at INTM368500 and following.