Overseas workday relief (OWR) calculation on RSUs

I’m filing tax returns on remittance basis as a non-domiciled individual for the financial year (FY) 2022-23. I’ve been employed with my current company for that entire F.Y during which I worked overseas (India) for 20 days (Nov 22nd 2022 to Dec 16th 2022). I’ve a valid overseas (expat) account that qualifies for OWR and got a 2 month salary credited to it. I want to claim overseas workday relief (OWR) for the earnings during those 20 days. I'm now trying to calculate the overall relief I can claim for that year. My company also pays me shares (RSUs) that have an initial grant date and quarterly vest events over the year. Now, in order to calculate the OWR on my RSUs for the year, which of the following is correct? 1) Add up the total vested RSUs' value over the year and prorate the amount by the number of overseas working days observed in the year i.e. [Total RSU value in GBP paid received the year] * 20 / 252, where 252 is the number of working days in the year. 2) Consider each vesting event separately. In my case, I have had 3 for the year: on August 15th 2022, November 15th 2022, February 15th 2023. For all the vests, the grant date was 20th April 2022. - For August 15th 2022 vest, since none of the 20 working days in India fall in between the grant and vest date of this vest, I can't claim OWR on this. - For November 15th 2022 vest, same as above (my first working day in India was Nov 22nd). - For Feb 15th 2023 vest, all my 20 working days fall between the grant and vest date of this vest. So I can claim OWR on this vest for 20 days. For ~8k GBP, my OWR will be 8k * 20 / 209, where 209 is the number of working days between the grant date (20th April 2022) and the vest date(15th Feb 2023). Please let me know if none of the above methods is correct. Also, for the OWR on the non-RSU part of calculation, I'm deducting the total RSU vested value over the year from the total pay in P60 and prorate the amount by the number of overseas working days observed in the year i.e. With 125k being my total pay for the year from P60, and 25k being the total RSU value including all the vests for the year, my OWR for non-RSUs will be (125k-25k) * 20 / 252, where 252 is the number of working days in the FY.

Hi sarat,
Please refer to:
Changes from 6 April 2013
Thank you.