Overseas Workday Relief

In any one UK tax year, OWR is potentially available to individuals who:

• are not UK domiciled; 

• claim the “remittance basis” of taxation;  

• carry out part of their employment duties outside of the UK; and

• receive the earnings related to the non-UK workdays in a bank account situated outside the UK.

In such circumstances, the earnings relating to duties performed outside the UK are classified as relevant foreign earnings. OWR provides that these earnings are only considered taxable in the UK to the extent that they are remitted to (brought to) the UK.

Whether or not OWR is available in any one year will depend on your year of arrival in the UK and therefore the OWR rules relevant.