Tax on bonus paid after change in tax residence

I transferred overseas in December 2023, my bonus for the year ended 30th November 2023 was paid and taxed through my US payroll in March 2024. Do I need to show that as earnings in my 2023/2024 UK tax return?

Hi,
This depends on your tax residence for the year.
If UK resident and domicile then you are liable on your worldwide income.
Thank you.

Some clarification: I became US tax resident on 1st January 2024, the bonus was paid and taxed through US payroll in March 2024. But the bonus was related to work done during calendar year 2023 when I was UK tax resident.

Hi,
If you qualify for split year, then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify, then you will need to report all your foreign income to the UK. Please see the following guidance:
Tax on foreign income
The guidance following guidance will help you work out if split year treatment applies:  
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.