✈️ FIG Regime OWR 2026/27📅 4-Year Eligibility Window💰 Lower of 30% or £300,000 Cap
UK Overseas Workday Relief (OWR) Calculator 2026/27
Estimate qualifying employment income under the 4-year Foreign Income & Gains (FIG) regime. Calculates overseas workday ratios, the 30% / £300,000 annual cap, and Personal Allowance trade-offs.
Post-6 April 2025 FIG & OWR Rules
OWR applies for up to 4 tax years to individuals arriving after 10 consecutive years of non-UK residence. Offshore bank account remittance requirements have been abolished.
OWR Relief & Cap Calculator
Computes foreign workday ratio, applies the 30% or £300k cap, and estimates tax relief
OWR Estimation Result
Overseas Workday Ratio
21.7%
50 / 230 DaysAnnual Financial Cap
£45,000
30% or £300k MaxRelieved Overseas Income
£32,608.696
OWR Exempt| Illustrative Foreign-Workday Salary Portion | £32,608.696 |
| Statutory Financial Cap Applied (Min of 30% Salary or £300k) | £45,000 |
| Illustrative Tax Savings at 45% Marginal Rate | £14,673.913 |
| ESTIMATED RELIEVED EMPLOYMENT INCOME | £32,608.696 |
Personal Allowance Trade-off: Claiming under the FIG / OWR regime forfeits the UK Personal Allowance (£12,570) and CGT Annual Exempt Amount (£3,000).
2026/27 OWR & FIG Regime Statutory Rules
| Regime Parameter | Statutory Rule |
|---|---|
| Prior Non-Residence | Must have 10 consecutive tax years of non-UK residence before arrival. |
| Relief Duration | Up to 4 tax years of UK residence. |
| Annual Financial Cap | Lower of 30% of qualifying employment income or £300,000 per year. |
| Offshore Account Rule | Abolished for post-April 2025 arrivals; no remittance matching required. |
| Allowance Penalty | Loss of Personal Allowance (£12,570) and CGT Exempt Amount (£3,000). |
Frequently Asked Questions (6 Detailed FAQs)
From 6 April 2025, Overseas Workday Relief forms part of the new Foreign Income and Gains (FIG) regime for qualifying new UK residents. It provides relief for employment income relating to duties performed outside the UK, subject to statutory limits.
A qualifying new resident can claim OWR for up to four tax years of UK residence. Eligibility requires at least 10 tax years of non-UK residence immediately prior to arriving in the UK.
Under the reformed OWR rules, the annual financial limit is the lower of £300,000 and 30% of relevant qualifying employment income per tax year.
No. Under the reformed OWR rules applying from 6 April 2025, the previous requirement to keep relieved employment income offshore was abolished.
Yes. Making a FIG regime claim (including OWR) results in the loss of the UK Personal Allowance (£12,570) and Capital Gains Tax Annual Exempt Amount (£3,000) for that tax year.
OWR is claimed through the Residence and Foreign Income and Gains section of the Self Assessment return (SA109 supplementary pages).
Official HMRC OWR Sources
Live Expat FX Tool 0% Hidden Spread
International Money Transfer & FX Rates
Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.
High-Street Banks:~3.5% Hidden Markup
Wise Mid-Market:Zero Markup (Google Rate)
⚡ Free live comparison • 50+ currencies supported
Expat Security & Streaming 256-Bit Encrypted
Expat Global Access & Banking Security
Avoid foreign IP bank lockouts (Barclays, Chase, HDFC), securely access home government portals, and stream regional media without geo-blocks.
Expat Special:Up to 71% Off + 3 Mos Free
Starting At:$3.19 / month
🛡️ Risk-free • 30-day money-back guarantee
OWR Benchmarks Summary
Relief Window4 Tax Years
Prior Non-Residence10 Years
Max Financial Cap£300,000 / Yr
Percentage Cap30% Salary Cap