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Posted Mon, 13 Jun 2022 14:52:31 GMT by thierry dugoujard
Hello, I have been assigned abroad for a full 7 tax years, back in in UK since Sept 2021. Received the payment in December 2021, of a cash award deffered remuneration, for my performance in callendar year 2019. According to my readings, i believe this payment is not subject to tax in UK as i was not resident at the time of the award (December 2019), the award was clearly for my performance 2019, and a Long term incentive plan, as the condition to receive it was to be still employed by the company in December 2021. your view ? Second question: Where do i report this payment in the SA forms ?
Posted Tue, 14 Jun 2022 11:59:13 GMT by HMRC Admin 10
It depends on what the payment is made up of.
If you have reviewed the guidance and believe the payment/payments are not liable to UK tax and if the payment has been included in the P60 for the year you  would include in the 'income not taxable in the UK' box on the additional information page the amount no liable for uk tax.
See guidance :
The year that awards from Long Term Incentive Plans and other deferred remuneration arrangements are “for”

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