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HMRC 2025/2026 Reform Compliant

UK Overseas Workday Relief (OWR) Calculator

Evaluate your tax-exempt foreign employment earnings under the 4-Year Foreign Income & Gains (FIG) Regime.

Overseas Workdays & Salary Inputs
Includes base salary and guaranteed performance bonuses.
Must be 10 consecutive tax years non-resident.

Calculate Your OWR Relief

Fill in your salary, overseas workdays, and residency status to evaluate your OWR tax deduction under the 4-year FIG regime.

Frequently Asked Questions (FAQ)

Starting 6 April 2025/2026, OWR allows qualifying new UK residents to claim tax relief on foreign employment earnings for their first 4 tax years of UK residence, capped at the lower of 30% of employment income or £300,000 per year.

No. Under the reformed FIG regime rules, the offshore bank account restriction has been removed. Relieved OWR employment income can be remitted directly to the UK without triggering an extra tax charge.

Yes. Claiming OWR via Self-Assessment forfeits your UK Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount for that tax year.