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STOP PRESS: At Spring Budget 2024, the Chancellor announced that the remittance basis would be abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. Overseas workday relief will be retained, but the rules will be modified. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

A relief from UK taxation for the earnings related to non-UK duties has long been a feature of the UK tax system. The availability of the relief has always been subject to certain conditions. Prior to 6 April 2013 these conditions were primarily that an individual had to be considered to be not ordinarily resident in the UK and that the income for those non-UK workdays had to be paid and retained outside the UK. With the abolition of the concept of ordinary residence from 6 April 2013, new rules for overseas workday relief (OWR)