I live in the UK for a year (non-domicile resident), and in the past (long time pre-UK) I was employed by the US company and lived in the US. During that time I vested a deferred compensation (phantom stock). Recently (pre-UK) company terminated that agreement and converted phantom stock to common stock. Termination was a taxable event, so US company withheld taxes. Recently IRS sent me a partial refund (company over-withheld).
All vesting happened long before i came to the UK, and I spent zero days in the UK during that period. Even conversion happened before UK tax residency - but US tax refund arrived during me being in UK
Is this rebate taxable if I bring it to the UK?