Bonus for last year from another country

I am an UK resident and I got some pending bonus from my previous company in czechia in march 2024. 1. czechia already deducted 15 percent tax on it. so, do i need to file a self assesment form and pay remaining 27 percent tax [42-15=27] here now considering i am in 42 percent tax bracket in scotland? 2. If i keep the money in chechia and dont bring to UK , do i still need to pay 27 percent tax here? If this is allowed to keep the money in czechia and dont bring to UK immediately, later when i will bring the money e.g. say in 2030, do i need to pay this 27 percent tax that time or it will depend on my income and income tax rate that time?

Hi,

The same principles at line 1223 apply. If you are not domicile, you can use the remittance basis.

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.