INTM860752 - Employees of International Organisations: where exemption does not apply - local nationals
Certain Statutory Instruments state that the exemption from tax on salaries and emoluments does not apply to "other local nationals". The meaning of "other local nationals" is someone who was recruited locally, or in other words, someone who was living in the UK at the time that they were recruited.
On the other hand, someone who was recruited outside the UK by an International Organisation and then moves to another International Organisation within the UK will not be considered to be recruited locally.
The following Statutory Instruments refer to "other local nationals":
World Bank (International Bank for Reconstruction and Development ) SI 1946 No 36
International Development Association SI 1960 No 1383
International Finance Corporation SI 1955 No 1954