2026/27 Take Home Calculator NHS Salary Teacher Salary

Overseas Workdays Relief Calculator 2026/27

Estimate the UK tax you can save under Overseas Workdays Relief (OWR) for 2026/27 as a qualifying new UK resident. The calculator works out your relievable foreign earnings (capped at the lower of overseas-workday income, 30% of total workdays or £300,000) and the Personal Allowance / CGT Annual Exempt Amount you forfeit by electing. See our full OWR guide or the Contractor Salary Calculator. Useful if you search for “overseas workdays relief calculator”, “OWR 30% cap 2026” or “new UK resident foreign income tax”.

Updated for the 2026/27 tax year (£300,000 OWR cap; Personal Allowance £12,570; CGT exempt amount £3,000).

£ UK Take Home Pay NHS NHS Salary TPS Teacher Salary OWR Overseas Workdays Relief

Your Income & Workdays

Tell us about your UK and overseas earnings for the 2026/27 tax year.

£
Gross UK + overseas employment income before any deductions.
Days physically working outside the UK.
Total work days (UK + overseas) in the year.
£
Income tax paid overseas on overseas earnings.
£
Professional fees, etc. (apply with or without OWR).
S-prefix → Scotland, C-prefix → Wales, N-prefix → NI.
Yes — non-UK resident for prior 10 years No
Eligibility: UK-resident now, AND non-UK-resident for the previous 10 continuous tax years.
No Yes — AEA forfeiture applies
Electing OWR forfeits the £3,000 CGT Annual Exempt Amount.
UK Taxable Income (after OWR)
£0
Gross £0
Reduction: —
Effective rate: 0%

Eligibility Check

OWR is available only to qualifying new residents.

Income Breakdown

Total income £0
Net taxable earnings £0
Overseas work ratio 0%
Overseas portion £0
OWR cap (lower of 30% / £300k) £0
Income excluded via OWR £0
UK taxable income £0
UK taxable
80%
20%

Tax Estimate

Personal Allowance (normal) £0
Income tax WITHOUT OWR £0
Income tax WITH OWR (PA forfeited) £0
National Insurance (unchanged) £0
Total tax WITH OWR £0
Net Tax Saving
£0

How the overseas workdays calculation works

This tool estimates your UK tax residency split from days worked abroad, using the Statutory Residence Test (SRT) framework for 2026/27:

  1. Count UK days. Days spent in the UK determine whether you meet the automatic residence tests.
  2. Apply SRT thresholds. Fewer than 16 UK days means non-resident; 183+ means automatically UK-resident, with the 90-day and 120-day tie tests in between.
  3. Estimate the UK-taxable share. Where you are split-year or part-year resident, only the UK-resident portion of income is taxed here.
  4. Consider double-tax relief. Foreign tax paid may be credited against UK liability under a treaty.

Statutory Residence Test — key day counts 2026/27

UK days in tax yearResidence position
Fewer than 16Automatically non-resident
16 – 45Resident only if tie tests met
46 – 182Resident if sufficient ties
183 or moreAutomatically UK-resident

These are simplified thresholds. Significant ties (home, spouse, work, 90-day, country) can change the outcome, so always check the full SRT.

Worked examples

UK daysLikely statusUK-taxed income
10Non-residentNone (UK-source only)
120Split-year (ties dependent)Resident portion only
200UK-residentWorldwide income

2026/27 policy notes for overseas workers

Frequently asked questions

Who qualifies for Overseas Workdays Relief in 2026/27?

OWR is available to qualifying new UK residents who were non-UK resident for at least 10 consecutive tax years before arriving, and only during their first four years of UK residence. It covers foreign earnings from duties performed outside the UK.

What is the 30% cap on Overseas Workdays Relief?

Relief is limited to the lower of your overseas-workday income, 30% of your total workdays, or £300,000 per year. Any foreign earnings above the cap remain taxable in the UK.

What do I forfeit by electing Overseas Workdays Relief?

Electing OWR forfeits your Personal Allowance (£12,570) and the Capital Gains Tax Annual Exempt Amount (£3,000) for that tax year, which can reduce the overall saving if your UK income is high.

Does Overseas Workdays Relief affect contractors and locums working abroad?

Yes. Contractors and locums on overseas assignments may qualify, but IR35 and how you are paid still matter. See the Contractor Salary Calculator and Locum Doctor Salary Calculator, and read the full Overseas Workdays Relief guide.