Aaron Rai facing tax penalty after scooping huge prize money with PGA Championship triumph

Rai closed with a magnificent five-under-par 65 to finish on nine under, three shots clear of Jon Rahm and Alex Smalley.

His triumph earned him the winner's cheque of $3.69million (£2.7m), along with a lifetime exemption into the PGA Championship and a five-year exemption into the other three majors.

Yet the full amount will not end up in Rai's bank account.

Because the prize money was earned in the United States, Rai is expected to lose well over half of his winnings once federal taxes, Pennsylvania state tax, caddie payments and other professional expenses are deducted.

The total deductions are projected to exceed $1.8m (£1.4m), meaning his net earnings will be significantly lower than the headline figure.

Although Rai was born and raised in England, he now lives in Florida with his wife, Gaurika Bishnoi.

Under the tax treaty between the United Kingdom and the United States, athletes can still be taxed in the country where the income is generated.

Rai, however, was in no mood to dwell on finances after producing the finest round of his life to claim a maiden major title.

"It's been a bit of a frustrating season, so to be standing here is definitely outside of my wildest imagination," he said after receiving the trophy.

"I think it is really good consistency over the last few weeks with practice. My body feels great and I have really enjoyed the course this week. It is phenomenal to be stood here."

Rai also reflected on the significance of becoming only the second English winner of the tournament, following Jim Barnes.

"There's a lot of incredible and historic English players over those hundred years who have gone on to achieve incredible things and had phenomenal careers," he said.

"But to win this event and then to be the person that's the first one to have won it in a long time from England is an amazing thing and something to be extremely proud of."

One of the most emotional moments came when Rai embraced Bishnoi beside the 18th green.

Bishnoi later revealed the relentless work ethic that convinced her husband was destined to become a major champion.

"He's one of the hardest working guys out there and the way he conducts himself doesn't change," she said.

"Whether he wins or he misses the cut, he's still going to go out and do exactly the same thing.

"For him, the game is bigger than any trophy.

"We always believe that he has the game and more than that, that he has the work ethic of a champion."