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Where Taxpayers and Advisers Meet

Overseas Workday Relief

Posts: 3
Joined: Wed May 30, 2018 11:52 am

Overseas Workday Relief

Postby pushat » Mon Oct 22, 2018 5:23 pm

Hi all!

I wondered if someone can help. My little brother is doing very well for himself. He is a non-UK domicile but works part of his duties overseas. He is employed in the UK but paid into a Swiss account (he works partly in Zurich). He has only remitted a portion of his £200,000K salary (roughly £20K) and has worked 265 days during the year, of which 20 days were overseas (we was advised to keep a log).

I have helped file his SAs before but this is new, and I understand we would need to file a paper return with the overseas pages as I don't think we can file via HMRC online services to do this.

Any guidance would be greatly appreciated on how to work out what is actually taxable here in the UK.

Thank you in advance!


Posts: 220
Joined: Tue Sep 26, 2017 6:28 pm

Re: Overseas Workday Relief

Postby AdamS93 » Mon Oct 22, 2018 5:46 pm

If you submit a paper return you have until 31st October to avoid a penalty. Your best bet is to download software which will enable you to submit a return with the overseas pages.

Has your brother only became UK Resident? There are some fairly specific criteria you need to meet to qualify for OWR. Has your brother nominated his Swiss account as a 'qualifying account'?

In the simplest form, the amount taxable in the UK will be £184,906 (£200,000 x 245/265). He will have to make a remittance basis claim to qualify for OWR which may have a negative impact on him further down the line especially in relation to capital losses. It would be wise to get tailored advice in his situation to ensure you are not making a short-term decision which may come back to bite you further down the line.

In all honesty, OWR is fairly complex and it isn't really a DIY job.

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