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.

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Details

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

If you바카라 사이트™re claiming OWR on or after 6 April 2025, you바카라 사이트™ll need to read Globally mobile employees 바카라 사이트” Overseas Workday Relief to check if you바카라 사이트™re eligible.

This guidance explains Overseas Workday Relief before 6 April 2025 and how it works. You may find this helpful if you바카라 사이트™re 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.

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