Policy paper

Aligning PAYE and Overseas Workday Relief

This measure requires employers to restrict in-year relief provided to employees eligible to Overseas Work Relief to no more than 30% of their income.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Aligning PAYE notifications with the Overseas Workday Relief limit

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Details

This measure restricts the in-year Overseas Workday Relief that employers can provide to their eligible employees to no more than 30% of their income. It:

  • limits the proportion of income excluded from PAYE on the section 690 PAYE notification form that employers sent to HMRC
  • aligns the in-year relief with the amount an employee can claim on their Self Assessment tax return

Updates to this page

Published 26 November 2025

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