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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From 6 April 2025 the rules for Overseas Workday Relief (OWR) changed.聽
If you鈥檙e claiming OWR on or after 6 April 2025, you鈥檒l need to read Globally mobile employees 鈥� Overseas Workday Relief to check if you鈥檙e eligible.
This guidance explains Overseas Workday Relief before 6 April 2025 and how it works. You may find this helpful if you鈥檙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
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From 6 April 2025 the rules for Overseas Workday Relief (OWR) changed.
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Information about how travel restrictions introduced due to coronavirus (COVID-19) affect overseas workday relief has been added.
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First published.