HMT clarifies scope of OWR following upcoming reforms to the taxation of non-UK domiciled individuals

Published on: 07 March 2024

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HM Treasury (HMT) has updated its technical note that describes the changes to the taxation of non-UK domiciled individuals applying from 6 April 2025 as announced in the Spring Budget 2024. The Overseas Workday Relief (OWR) section has been updated to clarify that employees who are eligible for OWR in 2023/24 or 2024/25 for their first year since returning to the UK should still be able to claim OWR for the full three years.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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