Exchange rate for foreign currency earnings

Hello, Could you advise on the following situation: Employee with basic salary paid in GBP but bonus paid in USD; what exchange rate to use to convert the earnings into Sterling? First question: - Is this the appropriate page for finding out the correct exchange rate? https://www.gov.uk/government/collections/exchange-rates-for-customs-and-vat Second question: -What is the relevant date for looking up the exchange rate? I have read https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim40033 but it is unclear to me when HMRC would consider that the employee has become 'entitled to be paid the earnings' - The bonus amount will be known around end Dec / early Jan -> would suggest either the December or January monthly exchange rate - The bonus relates to work carried out throughout the calendar year -> would suggest the calendar yearly average exchange rate (there are 2 different yearly averages on the page I linked above, one ending December and one ending March) - The bonus will be paid at end of January and/or March -> Would suggest the January and/or March exchange rate Thanks, 

Hi,

You can use the below link.

Exchange rates from HMRC in CSV and XML format

From this you can opt to use the weekly, monthly or yearly rate.

Thank you.