NL Payroll

Thank you for clarifying.

Hi, We are due to pay a bonus to an employee who has left our employment and has returned to her home overseas. I have searched this subject elsewhere and my understanding is that PAYE and NI are not due as although the bonus relates to a period when she was a UK resident that the tax is assessed at the time it is paid when she is no longer a UK resident. Can you confirm. Thank you, 

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