Guidance

RDR4 Overseas Workday Relief

Find out how Overseas Workday Relief (OWR) works and if your foreign earnings are exempt from UK tax before 6 April 2025.

From:
HM Revenue & Customs
Published
15 May 2013
Last updated
16 May 2025 바카라 사이트� See all updates

Documents

RDR4 Overseas Workday Relief

Ref: RDR4

HTML

Details

From 6 April 2025 the rules for Overseas Workday Relief (OWR) changed.聽

If you바카라 사이트檙e claiming OWR on or after 6 April 2025, you바카라 사이트檒l need to read Globally mobile employees 바카라 사이트� Overseas Workday Relief to check if you바카라 사이트檙e eligible.

This guidance explains Overseas Workday Relief before 6 April 2025 and how it works. You may find this helpful if you바카라 사이트檙e an employee or an employer.

You should read this guidance with the Statutory Residence Test to help you get a full understanding of how the relief works.

Updates to this page

Published 15 May 2013
Last updated 16 May 2025 show all updates

  1. From 6 April 2025 the rules for Overseas Workday Relief (OWR) changed.

  2. Information about how travel restrictions introduced due to coronavirus (COVID-19) affect overseas workday relief has been added.

  3. First published.

Sign up for emails or print this page

Related content