What is Overseas Workday Relief?
Overseas Workday Relief (OWR) lets eligible new UK tax residents exclude from UK tax the part of their employment income earned from duties performed outside the UK. Under the Foreign Income and Gains (FIG) regime that replaced the non-dom rules from 6 April 2025, the relief runs for your first 4 tax years of UK residence. The exempt amount comes down to one fraction: overseas workdays divided by total workdays — tracked per tax year for salary, and per sourcing period for every bonus and RSU tranche.
Why OWR is hard to calculate by hand
- Day counting: weekends, bank holidays, annual leave, and sick days must be excluded from workday totals — for every period, in every tax year.
- Sourcing periods: an RSU vesting today may have been granted three years ago; a bonus paid in March covers last year's performance. Each needs its own overseas fraction, often reaching back before you arrived in the UK.
- Currency conversion: USD income must convert to GBP at the official HMRC monthly average rate for the month of each transaction.
- Evidence: HMRC expects you to substantiate every overseas workday you claim.
What FIG Tracker does
Workday calendar with smart defaults
Log only the exceptions — overseas trips, leave, sickness. Unlogged weekdays count as UK workdays automatically, and GOV.UK bank holidays are pre-filled for your region.
RSU and bonus sourcing done properly
Each RSU tranche is sourced over its grant-to-vest period and each bonus over its earnings period, including workdays before your UK arrival — the detail HMRC actually asks about.
Official HMRC monthly FX rates
USD salaries, bonuses, and vests convert to GBP using the HMRC monthly average rate for the month of the transaction. No manual rate entry, ever.
Pension and PAYE benefits aware
Workplace pension deductions and payrolled benefits in kind are applied to monthly pay before the relief fraction, mirroring the taxable pay line on your payslip.
HMRC-ready evidence report
A print-friendly ledger with day-by-day detail per category and per sourcing period — collapsed into date ranges — so your accountant and HMRC get the full trail.
Private by design
Per-user encrypted storage, no analytics on income values, one-click privacy mode that blurs every amount, and a JSON export of your own data anytime.
Frequently asked questions
- What is Overseas Workday Relief (OWR)?
- Overseas Workday Relief lets eligible new UK tax residents exclude the part of their employment income earned from duties performed outside the UK. The exempt portion is calculated from the proportion of overseas workdays to total workdays in the relevant period.
- Who qualifies for OWR under the 4-year FIG regime?
- From 6 April 2025, individuals who become UK tax resident after 10 consecutive tax years of non-UK residence can claim relief under the Foreign Income and Gains (FIG) regime for their first 4 tax years of UK residence, provided their job involves duties performed outside the UK. Always confirm your eligibility with a qualified tax advisor.
- How is OWR calculated for RSUs and bonuses?
- RSUs and bonuses are sourced over the period they were earned, not the date they were paid: each RSU tranche over its grant-to-vest period and each bonus over its performance period. The overseas workday fraction for that specific period — which can span multiple tax years and even pre-date UK arrival — determines the exempt amount.
- Which exchange rates should I use for USD income?
- HMRC publishes official monthly average exchange rates. FIG Tracker automatically applies the HMRC rate for the month of each RSU vest, bonus payment, or salary month, so USD amounts convert to GBP the way HMRC expects.
- Is FIG Tracker tax advice?
- No. FIG Tracker is a calculation and record-keeping aid. Always verify figures with a qualified accountant before submitting anything to HMRC.
Know someone moving to the UK? Share FIG Tracker
FIG Tracker is a calculation aid, not tax advice. Eligibility for the FIG regime and OWR depends on your personal circumstances — always verify your position and figures with a qualified tax advisor before filing with HMRC.