Overseas Workday Relief

Overseas Workday Relief can reduce your UK tax liability in certain circumstances where you work overseas. It is available to individuals coming to the UK after a continuous period of non-residence of at least 10 years.

Overseas Workday Relief allows relief from UK tax on earnings from an overseas employment. In broad outline:

• The individual must qualify for the 4-year FIG regime for the year in question (i.e. it can apply for up to 4 years).
• The duties of the employment must be carried out wholly or partly outside of the UK.
• The amount of relief in a given year is capped at the lower of 30% of qualifying employment income or £300,000.
• It is no longer the case that the earnings must be paid outside the UK.

If you think you may be entitled to claim Overseas Workday Relief or would like to discuss this issue, please get in touch.