Signing on bonus paid after end of tax year

I started a new job on 5th April 2023 (i.e. within the tax year 2022-23) for which I received a signing on bonus - this was paid out later in April along with first month of salary (i.e. within the tax year 2023-24). My employer reported the income in the 2023-24 tax year in line with the payment date. However due to changing tax thresholds and different total income year on year, it costs me more to have it in the later tax year than to assign it to the date it was due (i.e. when I started in the company) rather than when it was paid. Has anyone seen a similar case and if so do I have any justification for amending my returns to assign this income to the earlier tax year? Many thanks

When paid through PAYE, it is an employer’s duty to consider the tax implications when making payment awards to their employees and ensure PAYE is accounted for correctly.

It is the employer’s responsibility to operate PAYE correctly and in doing so must consider when relevant payments made to employee’s should be subject to PAYE. Sections 18 and 686 of the Income Tax, Earnings and Pensions Act 2003 and Section 6 of the Social Security Contributions and Benefits Act 1992 determine the point in time when earnings are chargeable to tax and National Insurance contributions, and subject to PAYE:

Earnings are charged to tax on the earliest of the payment or entitlement to payment. Entitlement is not necessarily the same as the date on which an employee acquires a right to be paid, but the date on which they are first entitled to receive the payment.

For example, if you start employment on 5th April, but are not entitled to be paid until the last working day of that month. The earnings will be charged at the tax rate applicable on the day the payroll payment is made.