Robert S
Joined: 9/25/2024
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Tax on bonus after change of residence
Is a bonus relating to former UK employment (throughout which UK tax resident) and which was paid/received after retiring, moving to France and becoming a French tax resident (per UK/France DTT) subject to UK Income Tax and UK Employee National Insurance or not? And, whether taxable or not in UK, must this income be reported to HMRC? If so, how and when? -
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?