Overseas Workday Relief

Overseas Workday Relief can reduce your UK tax liability in certain circumstances where you work overseas. It is available to UK Non-Doms utilising the remittance basis of taxation who work abroad during the tax year.

Claiming Overseas Workday Relief

Overseas Workday Relief allows relief from UK tax on earnings from an overseas employment, provided:

• The individual is not domiciled in the UK throughout the tax year in question
• The individual is taxed on the remittance basis
• The duties of the employment are carried out wholly or partly outside of the UK
• The tax year in question is one of the first three years of UK residence following a period of non-UK residence of at least three years

Where these conditions are satisfied the earnings in question are only subject to UK tax to the extent that they are remitted to the UK.

Whilst it is anticipated that these rules will be over-hauled as part of the review of the taxation of non-doms generally, it is thought likely that they should remain in existence in some form going forward. If you think you may be entitled to claim Overseas Workday Relief or would like to discuss this issue, please get in touch.