Discretionary Annual Bonus received after becoming non resident

I retired in from UK employment in August 2024. I was UK tax resident during this employment. Moved to France as an early retiree in September 2024. I hope to receive, in UK 2025/2026 tax year, a discretionary annual bonus corresponding to my former UK employment (throughout which I was UK tax resident), but I will be a French tax resident at the time any bonus is received. Will the bonus be subject to UK income tax and UK employee national insurance or not?

Hi,

HMRC cannot comment on future events as legislation may change. For current guidance, lease refer to:

Tax on your UK income if you live abroad

Thank you.