Market leading insight for tax experts
View online issue

Overseas workday relief: legislating SP1/09

How does the draft legislation on overseas workday relief published on 11 October differ from HMRC’s existing treatment under its statement of practice?

Resident but not ordinarily resident employees are taxable on their general earnings for UK duties whether these earnings are paid in the UK or not. If such employees elect for the remittance basis their general earnings for non-UK duties are only liable to UK taxation if they are remitted to the UK. The unremitted earnings not being taxed in the UK is commonly described as ‘overseas workdays relief’ (OWR). OWR will continue under the proposed statutory residence test (SRT) despite the proposal to abolish ordinarily resident for most purposes.

HMRC’s Statement of Practice 1/09 (SP1/09) provides for a simplified calculation to determine remittances by reference to the total...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.