Patrick Way KC examines how overseas workday relief works in relation to Premier League footballers.
When a non-domiciled individual arrives in the United Kingdom and becomes UK tax resident there is a three-year window in which the individual’s earnings for overseas activities which are paid abroad and kept abroad are relieved from UK tax. This is called ‘overseas workday relief’.
The question is whether a non-domiciled international footballer, playing for an English Premier League club, can satisfy the overseas workday relief provisions (in respect of his Club contract) when playing for his country abroad
On the face of it, the relief should be available.
Download the full article below: