Bonus Received as a non-UK Resident in a split-year

Dear community, I left the UK on 27th July 2022, with my UK contract terminating on 31 July 2022. I moved to Switzerland where a new contract (but with the same parent company) started on 1 August 2022. In February 2023 I received a bonus which was for the performance period 1 January 2022 to 31 December 2022. It was paid through the Swiss Payroll and Swiss taxes were withheld on the full amount of bonus received. No deductions were made on the UK Payroll as I was no longer and employee of the UK company at that time. Even though I'm working for the same parent company, my employment contract is with a different legal entity and my bonus was paid under the terms and conditions of my new employment contract. My question is, do I incur a tax liability on a portion of that bonus i.e. from 1 January 2022 to 27 July 2022, or as I've paid the full Swiss taxes on the full bonus under a new employment contract, through an official Swiss Payroll that I therefore don't need to declare anything else on my UK Tax Self Assessment which I know I still have to complete for other reasons. Many thanks for your help N

Hi,

Tax is calculated using the 'arising basis' in the UK. The bonus arises at a time you were no longer resident in the UK and as such, would not be taxable on the bonus in the UK. For this reason, it would not be included in your UK tax return.

Thank you.