Foreign income taxable in UK

[kevincab]

Hi all, I have some questions and need some advice, many thanks for your help!

I worked in UK and I left my previous job in the UK in December 2019, resigning in September 2019. I had initially signed a new UK contract to work for the new company in the London office, starting in December 2019. However because of some personal matters I needed to be in Singapore so they agreed to hire me in the Singapore office instead. We executed a new contract to replace the previous UK contract to be hired by the Singapore company, and I started in December 2020 in the Singapore office.

My start-up bonus was then paid a month later in January 2020 while I was still in Singapore. In February, I decided to go back to London. The company then offered a UK contract to transfer me to the London office and offered a new contract with the UK entity and the UK employment officially started in the London office in March 2020.

My question is whether my bonus paid in Singapore is subject to UK tax? I am a non-domicile resident in UK and I understand the foreign income that I did not bring back to UK is not subject to UK tax. But I am not sure whether HMRC will consider my bonus as the foreign income.