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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
The relief applies to your own costs only. It rests on the temporary-workplace rules in the income tax legislation (ITEPA 2003) and is set out in HMRC’s guidance for employees seconded to the UK (EIM77010).
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 do not expect to spend 40% or more of your working time at the UK workplace over a period running beyond 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. For more on the 24-month test, see HMRC’s guidance on temporary workplaces (EIM32080).
Here’s what our clients say!
What you can claim (and what you can't)
Claimable
- Travel: home country <> 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 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 three 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.
- Paid by an overseas employer. Where you are paid by an overseas employer with no UK presence, your PAYE is often run through a DPNI scheme — and Detached Duty Relief is the relief that same arrangement lets you claim on your travel and accommodation.
Keep your receipts and your secondment agreement: HMRC will expect evidence to support a claim. You can also refer to HMRC Booklet 490, Employee Travel: A Tax and NICs Guide, for the underlying rules.
Residency, non-dom status and tax equalisation
Your eligibility depends on your UK residency, which is settled by the Statutory Residence Test (see our UK non-resident tax advice and international tax pages). If you are a recent arrival, the relief can interact with the Foreign Income & Gains (FIG) regime that replaced the former non-dom rules. Where an employer operates tax equalisation and meets your UK tax, it is worth agreeing up front who any repayment belongs to. Detached Duty Relief is also distinct from Overseas Workday Relief and from relocation allowances, related, but separate, and we will confirm which applies to you.
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).
Much of my work involves inbound assignees and the businesses that second them - establishing whether a posting meets the 40% / 24‑month test, quantifying what genuinely qualifies, and making sure the relief reaches your tax position the right way: through employer reimbursement, a Self Assessment claim, or a DPNI scheme where the overseas employer has no UK presence.
Because eligibility turns on your UK residency, I also advise on how Detached Duty Relief sits alongside the Statutory Residence Test, the Foreign Income & Gains (FIG) regime and tax‑equalisation arrangements, and on where it differs from Overseas Workday Relief and relocation allowances, which are easily confused.
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, FIG and tax-equalisation interactions
- 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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