I can't think how the lump sum arriving in a different tax year would affect anyone other those near the higher rate threshold?
I assume that anyone under £40k ish pa would still only pay BR? (unless of course BALPA manage to get us the 28% we deserve like the directors! We can but dream!)
I also feel that the duty pay should be tackled... put up to £2.50 or more... not the same meagre 2-6% = £1.99 ish? PAH!
now it's being taxed, earnings are LESS than 2 years ago!