HMRC has added a note to RDR4 overseas workday relief to cover coronavirus travel restrictions which result in individuals performing employment duties in the UK which would normally have been carried out overseas. The note confirms that, where individuals are UK resident and eligible for overseas workday relief, their daily earnings for work done in the UK will be treated as UK work and will be liable to UK tax. This includes earnings for work that otherwise would have been carried out overseas were it not for the coronavirus restrictions which prevented the individuals from travelling.
HMRC has added a note to RDR4 overseas workday relief to cover coronavirus travel restrictions which result in individuals performing employment duties in the UK which would normally have been carried out overseas. The note confirms that, where individuals are UK resident and eligible for overseas workday relief, their daily earnings for work done in the UK will be treated as UK work and will be liable to UK tax. This includes earnings for work that otherwise would have been carried out overseas were it not for the coronavirus restrictions which prevented the individuals from travelling.
