Income received during tax year when I was not a UK resident employee

[RJC021]

Hello

I am in the process of completing my UK 2016-17 tax return.

I worked in the UK until July 2015 and then I transferred to Australia, where I work for the same company.
In 2015-16 I was UK resident for tax purposes (split treatment) but for the 2016-17 tax year, I am not UK resident.

In June 2016, I received a bonus and although most of it was paid into my Australian bank account, a portion was paid into my UK bank account and tax was deducted in the UK. (This was because the bonus related to the year 1 April 2015 - 31 March 2016 and I was working in the UK for 3-4 months of that year).

Should this UK amount be disclosed in my 2016-17 UK tax return as it was received in that tax year? And if so, where? Or should it be disclosed as an adjustment to my 2015-16 return?

Many thanks

[AmanSood]

The amount was paid in the 2016/17 tax year and therefore should be disclosed on your 2016/17 UK tax return. However, given the time you spent back working in the UK, you may have UK tax residence issues which is worth looking into.

[RJC021]

Hi, thank you for your reply

I am a UK citizen, but now working in Australia and paid locally in Australian dollars, so for the purposes of the 2016-17 tax year, I am not considered a UK resident (I have confirmed this using the Statutory Residence Test Indicator on the HMRC website), nor was I a UK employee at any time in that year.
Are you saying that I should disclose the bonus in the employment section of the tax return, even though I wasn't a UK employee during the tax year?

Thank you!