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31 January 2007
Issue: 4093 / Categories: Forum & Feedback

I act for a client who is a non-UK domiciled individual who is resident, but not ordinarily resident, in the UK for tax purposes. He has a number of overseas workdays and some of his wages are paid offshore and are not remitted to the UK. His contract of employment is with a UK company.
I should be most grateful if readers could clarify and explain the rules governing a person claiming the 'overseas workday relief' whereby the UK taxable earnings of a non-UK domicile can be reduced.
Taxation readers' view on this matter would be much appreciated.

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