RDR4 Overseas Workday Relief

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



This note explains what Overseas Workday Relief is and how it works.

You should read this guidance with the statutory residence test to get a full understanding of how the relief works.

Coronavirus (COVID-19) travel restrictions

To stop the spread of coronavirus, travel restrictions have been introduced in many countries.

This may mean you may be performing employment duties in the UK that you would normally have carried out overseas.

If you’re a UK resident, eligible for Overseas Workday Relief your daily earnings for all work done in the UK will be:

  • treated as UK work
  • liable to UK tax

This includes earnings for work that you would have carried out overseas, if you had not been stopped from travelling because of coronavirus travel restrictions.

Published 15 May 2013
Last updated 20 October 2020 + show all updates
  1. Information about how travel restrictions introduced due to coronavirus (COVID-19) affect overseas workday relief has been added.

  2. First published.