For the latest New Development, see ND.2751.
For detailed commentary on overseas workday relief, including the rules that applied prior to 6 April 2013 and the transitional rules that applied between 6 April 2013 and 5 April 2016, see E4.1317.
Introduction
Overseas workday relief applies to UK resident non-domiciled employees who work both inside and outside the UK under a single contract of employment, who are taxed on the remittance basis and who meet the 'requirement for a three year period of non-residence' in ITEPA 2003, s 26A. HMRC guidance about overseas workday relief can be found in Overseas Workday Relief (OWR): RDR4.
The relief means that the earnings from the employment are apportioned between UK and overseas duties on a days basis, and there is a remittance of the overseas earnings for UK tax purposes only if the total amount received in the UK plus the amount brought into the UK exceeds the total 'UK portion' of the earnings.
In addition to overseas workday relief, qualifying individuals are also able to take
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