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Detached Duty Relief (Temporary Workplace Relief)
Tax relief for employees seconded to the UK
At Eastfield Accountants, Mark and Tom help inbound employees, and the businesses that second them, claim this relief correctly: working out what qualifies, quantifying it, and making sure it reaches your tax position the right way. We support clients across globally, those seconded from Australia to more local Norfolk and the UK. Eastfields' strength is in international and inbound-expat tax.
What is Detached Duty Relief?
Key fact: the relief is available where a UK assignment is expected to last no more than 24 months.
A complex relief, handled simply.
Detached Duty Relief Explained
When an employee attends a temporary workplace, HMRC allows tax relief on the additional costs of travelling there and staying there. For someone seconded to the UK, that typically covers:
- Travel between your home country and your UK assignment, plus work travel within the UK
- Reasonable accommodation, including utilities and council tax
- Reasonable daily subsistence and meals
Who qualifies for Detached Duty Relief?
You are likely to qualify where:
- You are on a genuine secondment and keep your home-country employer — this is not relief for taking a brand-new UK job
- Your assignment is expected to last no more than 24 months
- You expect to spend 40% or more of your working time at the UK workplace over a period not exceeding 24 months (the “40% / 24-month” test).
Importantly, relief stops once it becomes clear the posting will exceed 24 months, not at the 24-month mark itself. The rules are detailed, but we apply them for you, supporting both inbound employees and the UK or overseas employers arranging the secondment.
Here’s what our clients say!
What you can claim (and what you can't)
Claimable
- Travel – home country to and from UK assignment, plus work travel within the UK
- Reasonable accommodation, including utilities and council tax
- Reasonable daily subsistence and meals
Not Claimable
- Any costs once it is expected that the assignment will exceed 24 months
- A family’s share of costs — restricted to the single-occupancy equivalent
- Private trips, such as flights home to visit family
If your family joins you, relief is limited to what you would have spent on your own. As an illustration, renting a three-bedroom home for an accompanied employee would be restricted to the cost of the accommodation you would reasonably have taken unaccompanied.
How the relief is given
There are two common routes, and the right one depends on who bears the cost:
- Employer reimbursement. If your employer reimburses qualifying costs, this can often be paid free of tax and National Insurance, and dealt with outside your own filing — no claim needed.
- A Self-Assessment claim. If you meet the costs yourself, the claim is usually made through your Self Assessment tax return.
Tax Residency Specialist, Chartered Certified Accountant
Mark Noakes FCCA
I'm an experienced tax and accounting specialist with over 23 years in practice, focusing on the tax position of employees seconded into the UK, including how Detached Duty Relief applies to the travel, accommodation and subsistence costs of working at a temporary workplace.
I hold a Bachelor of Commerce in Accounting from Macquarie University, Sydney, where I achieved distinction in Australian Tax Law. After returning to the UK in 2003, I qualified as a Chartered Certified Accountant and became a member of the Association of Chartered Certified Accountants (ACCA).
With a particular focus on individuals moving between Australia and the UK, I maintain strong relationships with Australian tax advisers to ensure coordinated, practical solutions for clients with connections in both jurisdictions.
How Eastfield Accountants can help
- Assess your eligibility against the secondment and 24-month tests
- Quantify the claim accurately
- Prepare your Self-Assessment return, or liaise with payroll and your DPNI scheme
- Advise on residency and FIG.
- Provide ongoing support for the life of your assignment
Potential savings can be significant. Contact Mark or Tom to get started.
Mark — International & Individual Tax Specialist (ACCA)
Mark specialises in tax residency and high-earner Self-Assessments, particularly for inbound and non-domiciled individuals moving between the UK and abroad. With over two decades of experience and strong international ties, he helps seconded employees and their employers get Detached Duty Relief right — assessed, quantified and filed — so you can focus on the assignment, not the paperwork.
Disclaimer: This page is general guidance, not personal tax advice. Detached Duty Relief depends on your individual circumstances; please get in touch for advice tailored to your situation.
Get personalised Detached Duty Relief Advice
Tell us a little about your situation and we’ll help you understand how the temporary worker tax applies to your income, assets and residency.
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