Is a bonus payment received after you leave the UK subject to UK income tax?

You would generally find it difficult to avoid UK income tax on the payment of the bonus. There are special rules in the tax legislation that deal with cases where earnings are paid after an office or employment has ended and which cannot be attributable to any year in which the office or employment was held. The general rule is that if the earnings are received after the office or employment ceased to be held they are treated as being "for" the last tax year in which the job was held. Therefore the Revenue would look to the last year of your employment. If you were a UK resident and domiciled individual you would be taxed on your worldwide income, and as such the bonus payment would be taxable in the UK. Note that if, the bonus could be said to relate to periods during which you were non UK resident and where you worked overseas, the Revenue may allow an apportionment of the bonus with only the element relating to the UK services provided being taxable. It may be beneficial to you for the employer to class the payment as a 'termination payment' although the facts would clearly need to support this. If this was the case you could obtain a £30K exemption, as well as obtaining further relief for any periods you were working overseas.