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HMRC internal manual

Employment Income Manual

Employment income: basis of assessment for general earnings: earnings received before an employment starts or after it ends: example of a case where earnings are received after an employment ends

ExampleAn employee always gets a bonus for each year of assessment three months after the year has ended. He retires on 30 April 2005 and he is paid his 2004/05 bonus of £1,000 when it is due on 5 July 2005. Assuming the employee was resident and ordinarily resident in the United Kingdom in 2004/05 the bonus is chargeable to tax. It will be assessed in 2005/06, which is the year of receipt. PAYE must be applied on payment and paragraph P6 of the Employer’s Further Guide still applies.

If it is contended that post-cessation earnings cannot be attributed to a year when the job was held, see EIM40005.