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I act for a client who is a non-UK domiciled individual who is resident, but not ordinarily resident, in the UK for tax purposes. He has a number of overseas workdays and some of his wages are paid offshore and are not remitted to the UK. His contract of employment is with a UK company.
I should be most grateful if readers could clarify and explain the rules governing a person claiming the 'overseas workday relief' whereby the UK taxable earnings of a non-UK domicile can be reduced.
Taxation readers' view on this matter would be much appreciated.
I act for a client who is a non-UK domiciled individual who is resident but not ordinarily resident in the UK for tax purposes. He has a number of overseas workdays and some of his wages are paid offshore and are not remitted to the UK. His contract of employment is with a UK company.
I should be most grateful if readers could clarify and explain the rules governing a person claiming the 'overseas workday relief' whereby the UK taxable earnings of a non-UK domicile can be reduced.
Taxation readers' view on this matter would be much appreciated.
Query T16 948 — Awayday.
Reply by Chicagoan:
HMRC's Employment Income Manual explains at paragraph EIM77020 that 'employees who are resident but not ordinarily resident in the UK are chargeable to UK income tax under ITEPA 2003 s 25 on general earnings in respect of duties performed in the...
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