Definition of "Foreign Earnings"

Hi, According to RDR4 Overseas Workday Relief, during the tax year, the earnings which relate to duties you perform overseas in that year are foreign earnings if: you’re not domiciled in the UK throughout the year you’re taxed on the remittance basis your duties of employment are carried out wholly or partly outside the UK, and that year is either: the first tax year immediately after 3 consecutive tax years you were not resident in the UK one of the next 2 tax years after such a year These earnings are not taxable in the UK unless they’re remitted to the UK. I believe I satisfy all the conditions above relating to the income from the overseas employment. I just came to live in UK this year and I continue my employment with the overseas employer. I plan to stay in UK for around 7 months. I will apply for no pay leave for 7 months when I stay in UK. Accordingly, I will be paid for 5 months' salary when I work overseas and I receive no salary during my stay in UK. During my leave in the UK, I am not required to do any substantive work, but I may need to reply to certain emails or answer some calls intermittently, and it may take from a couple of minutes up to half hours per day. All the salary are paid by overseas employer to my overseas bank account. My question is how to determine which part of “the earnings” relate to duties you perform overseas in that year. Will 100% of my salary be regarded as "foreign earnings"? If no, how to determine the amount of foreign earnings? Will my work for a couple of minutes in a particular day in UK be counted as a "workday"? Thank you.

Hi WL0815,
For an answer to this question, you would need to seek professional advice from the likes of an accountant, as we can only provide general information.
Thank you.