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The following are the rules as they pertain to the period prior to 6 April 2025. See 6.3.4.

An employee is eligible for overseas workday relief (OWR) in any of the three tax years immediately following three consecutive years of non-residence (ITEPA 2003, s 26A).

OWR apportions earnings between UK and non-UK duties based on the number of UK and overseas workdays in the tax year. Earnings attributable to non-UK duties are taxable on a remittance basis (ITEPA 2003, s 41ZA). From 6 April 2025, see the changes as listed below.

Where OWR is available, the employee can nominate an overseas bank account as a 'qualifying account' and apply the Special Mixed Fund rules to determine remittances from that account (ITA 2007, s 809RA).

Under the Special Mixed Fund rules, UK employment income is remitted first and the taxpayer can total up all remittances to the UK for