Bonus relating to a previous year paid to employee who has since moved overseas

Hi, We are due to pay a bonus to an employee who has left our employment and has returned to her home overseas. I have searched this subject elsewhere and my understanding is that PAYE and NI are not due as although the bonus relates to a period when she was a UK resident that the tax is assessed at the time it is paid when she is no longer a UK resident. Can you confirm. Thank you, 

Name removed admin .

Hi NL Payroll,
This will still be liable to Tax and NIC as normal per Section 1.14 of the following guidance:-
2024 to 2025: Employer further guide to PAYE and National Insurance contributions
The employee can contact Personal Tax if they think they are not due to pay this and claim a refund.
Contact details here:
Income Tax: general enquiries
NIC helplne:
National Insurance: general enquiries
Thank you. 

Thank you for clarifying.