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Contents

Official guidance
Employment Income Manual

EIM43550 · Globally mobile employees: Overseas Workday Relief

  • EIM43555 · Overview
  • EIM43560 · Eligibility
  • EIM43565 · Qualifying foreign general earnings
  • EIM43570 · Qualifying foreign third party income
  • EIM43575 · Qualifying foreign securities income
  • EIM43580 · Making a claim for relief
  • EIM43585 · Time limits for making a claim
  • EIM43590 · Amount of relief available and trailing income
  • EIM43595 · Qualifying deductions
  • EIM43600 · Financial limit
  • EIM43601 · Financial limits and multiple employments
  • EIM43605 · Transitional provisions
  • EIM43610 · Trailing income which relates to a pre-6 April 2025 tax year
  • EIM43615 · Artificial arrangements
  • EIM43620 · Limits on qualifying foreign employment income from associated employments
  1. Globally mobile employees: contents
  2. Globally mobile employees: Overseas Workday Relief: contents

EIM43550 | Globally mobile employees: Overseas Workday Relief: contents

From HM Revenue & Customs · Employment Income Manual

Contents15 entries

  1. EIM43555Globally mobile employees: Overseas Workday Relief: overview
  2. EIM43560Globally mobile employees: Overseas Workday Relief: eligibility
  3. EIM43565Globally mobile employees: Overseas Workday Relief: qualifying foreign general earnings
  4. EIM43570Globally mobile employees: Overseas Workday Relief: qualifying foreign third party income
  5. EIM43575Globally mobile employees: Overseas Workday Relief: qualifying foreign securities income
  6. EIM43580Globally mobile employees: Overseas Workday Relief: making a claim for relief
  7. EIM43585Globally mobile employees: Overseas Workday Relief: time limits for making a claim
  8. EIM43590Globally mobile employees: Overseas Workday Relief: amount of relief available and trailing income
  9. EIM43595Globally mobile employees: Overseas Workday Relief: qualifying deductions
  10. EIM43600Globally mobile employees: Overseas Workday Relief: financial limit
  11. EIM43601Globally mobile employees: Overseas Workday Relief: financial limits and multiple employments
  12. EIM43605Globally mobile employees: Overseas Workday Relief: transitional provisions
  13. EIM43610Globally mobile employees: Overseas Workday Relief: trailing income which relates to a pre-6 April 2025 tax year
  14. EIM43615Globally mobile employees: Overseas Workday Relief: artificial arrangements
  15. EIM43620Globally mobile employees: Overseas Workday Relief: limits on qualifying foreign employment income from associated employments
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