Before you start
Click + New page and choose the SA109 page, then click EDIT next to the page heading to open the details panel and find the Overseas Workday relief (OWR) tab.
If you have earnings from employment for a tax year in which you are UK resident, those earnings are taxable in the UK when you receive them. If you work wholly or partly outside the UK in a tax year in which you are UK resident, and you meet the criteria to be a qualifying new resident, you are eligible for OWR (also known as Foreign Employment Relief) on your earnings for duties performed outside the UK.
Gather these documents first:
Document | When you get it | What it gives you | Boxes |
Payslips, P60s or other records of your employment income | From your employers | Your qualifying employment income and deductions | 44, 46 |
Records showing where you performed your duties | Your own records | The split between UK and overseas duties, on a just and reasonable basis | 46 |
Records of any OWR claims or elections in earlier years | Your own records | Whether the transitional provisions apply, and the OWR claimed in earlier years | 43, 49 |
All money boxes are in whole pounds.
Election and claim (boxes 40, 41 and 43)
Box | What HMRC asks for | GoSimpleTax field |
40 Election for OWR | 'X' if you want to make an election for OWR. | The matching tick box on the OWR tab |
41 Claim for OWR | 'X' if you want to make a claim for OWR. To make a valid claim, you must also have made an OWR election in box 40. | The matching tick box on the OWR tab |
43 OWR transitional provisions | 'X' if you qualify for the OWR transitional provisions in any year for which you are making a claim. | The matching tick box on the OWR tab |
Box 40. An OWR election lets you make an OWR claim for relief on your qualifying foreign employment income for that qualifying year, in any tax year it is charged to tax, including the one in which you make the election. A claim must follow an election. By making an election you are not entitled to certain allowances, such as personal allowances or the Annual Exempt Amount (AEA) for chargeable gains, for the tax year for which you make the election. See EIM43850 for the effect of an election.
Box 43. The transitional provisions apply if you became UK resident and qualified for OWR under the rules that applied before 5 April 2025, and you elected to be taxed on the remittance basis in either 2023–24 or 2024–25. If you put 'X' in this box, do not include a figure in box 47.
Amounts (boxes 44 to 49)
Box | What HMRC asks for | GoSimpleTax field |
44 Qualifying employment income after deductions | The total qualifying employment income from all employments in the tax year, after applying qualifying deductions. | The matching amount field on the OWR tab |
46 Qualifying foreign employment income after deductions | The total qualifying foreign employment income after applying qualifying deductions. This is the qualifying employment income that relates to duties performed outside the UK, decided on a just and reasonable basis. | The matching amount field on the OWR tab |
47 Maximum relief available under the financial limit | The maximum relief you are entitled to: the lower of 30% of the qualifying employment income in box 44, or £300,000. | The matching amount field on the OWR tab |
48 OWR claimed on the qualifying employment income | The amount of OWR you want to claim. If there is an entry in box 47, this figure cannot exceed it. | The matching amount field on the OWR tab |
49 Total OWR claimed for this tax year | The total OWR you want to claim for this tax year in respect of all tax years for which an OWR election was made. You must complete this box for it to be included in your tax calculation. In 2025–26 this entry must not exceed the entry in box 48. | The matching amount field on the OWR tab |
Key points from HMRC's notes:
If you put 'X' in box 43 because you qualify for the transitional provisions, you do not need to consider the financial limit and must not put anything in box 47.
If you want to include an amount of OWR for years before 6 April 2025, enter it in box 12 on page Ai2 of the Additional information pages (SA101), not in box 49.
Box 14 does not need to be completed as part of making an election or claim to OWR.
You must also fill in boxes 23 and 24 on the Foreign income and gains (FIG) regime tab if you put 'X' in box 40: the date you most recently came to the UK and the tax year you were last UK resident, if any.
For more on OWR, search for 'EIM43550' on gov.uk. To work out your residence under the statutory residence test, see RFIG20000 onwards.
Items that go elsewhere on the return
Item | Where it goes on HMRC's forms | In GoSimpleTax |
OWR for years before 6 April 2025 | Additional information (SA101), page Ai2, box 12 | The Additional information pages |
Arrival date and last UK resident year (boxes 23 and 24) | Same page, FIG regime section | The Foreign income and gains (FIG) regime tab |
The employment income itself | Employment page (SA102) | Employment (SA102) |
Quick checks before you submit
You are a qualifying new resident
You made an election in box 40 before or with your claim in box 41
Box 47 is blank if you put 'X' in box 43
Box 47 is the lower of 30% of box 44 and £300,000 (if box 43 is not ticked)
Box 48 does not exceed box 47 where box 47 has an entry
Box 49 does not exceed box 48 for 2025–26
You understand that an OWR election means you lose personal allowances and the Annual Exempt Amount for that year