I have a client who has asked this question that I am unsure of the answer, can anyone help?
There is one special situation on which I’d like your advice.
We lived in Korea throughout the tax year. In May 2011 I was paid a special bonus of 50k. This was based upon my employer earnings and cashflow during their financial year 2010 (during which I was employed in Korea and was a non-resident for tax purposes). Do I need to include this on my tax return? (company tax adviser has said that I should include a % based upon the fact that the original bonus scheme was set up before I left the UK).
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Tax year that earnings are "for"
There is not enough information above to give you a definite answer. In particular your client's residency status in each tax year is not immediately obvious from the post. I imagine the 'company tax adviser' is making reference to the year that the earnings are 'for', which may be relevant for taxpayers who RECEIVE a bonus or other earnings in a tax year in which they are not UK resident FOR a prior tax year in which they were UK resident.
For more detail, you can start by looking at HMRC Employment Income Manual EIM40005 onwards:
http://www.hmrc.gov.uk/manuals/eimanual/eim40005.htm