← Main Calculator 2026/27
Employment Details
Annual Employment Income
£
Tax Settings
Overseas Workdays
Double Tax Treaty
Additional Options
ℹ️ About OWR: From 6 April 2025, qualifying new residents may exclude overseas employment income from UK tax for their first 4 tax years. Relief is capped at the lower of 30% of qualifying income or £300,000 per year. Making the OWR election forfeits the Personal Allowance and CGT AEA for that year.
UK Taxable Income (after OWR)
£150,000
from £150,000 gross
No OWR relief applied
Effective rate —
OWR Eligibility
Income Breakdown
Total Employment Income £150,000
Net Qualifying Income £150,000
Overseas Work Ratio 33.3%
Overseas Portion (actual) £50,000
OWR Cap (lower of 30% or £300k) £45,000
OWR Income Excluded £0
UK Taxable Income £150,000
UK Taxable
100%
OWR Excluded
0%
UK Tax Estimate
Personal Allowance (without OWR) £12,570
Income Tax (without OWR) —
Income Tax (with OWR, no PA) —
National Insurance (unchanged) —
Total Tax & NI (with OWR) —
⚠️ OWR Not Applicable
£0
Select "Yes" for Qualifying New Resident to see OWR savings.
Disclaimer: This calculator provides estimates for guidance only and should not be relied upon as tax advice. Under the reformed OWR regime (Finance Act 2025, effective 6 April 2025), relief is available to qualifying new residents — individuals not UK tax-resident in any of the 10 consecutive tax years prior to UK arrival — for their first 4 tax years. Relief is capped at the lower of 30% of qualifying employment income and £300,000 per tax year (ITEPA 2003, s.41R). Making an OWR election forfeits the Personal Allowance, CGT Annual Exempt Amount (£3,000), and the ability to claim Married Couple's Allowance, Marriage Allowance and Blind Person's Allowance (ITEPA 2003, s.845C). Transitional rules: Pre-2025 OWR claimants ineligible for the new FIG regime may continue for their first 3 years of residence without the 30%/£300k cap. DTT relief requires tax actually paid in the treaty country. Scotland income tax bands reflect 2026/27 rates confirmed by the Scottish Government (Budget, 13 January 2026): Starter £12,571–£16,537 (19%), Basic £16,538–£29,526 (20%), Intermediate £29,527–£43,662 (21%), Higher £43,663–£75,000 (42%), Advanced £75,001–£125,140 (45%), Top 48%. Always verify with HMRC or a qualified tax adviser. See HMRC OWR guidance and HMRC RDR3 (SRT).