Shares sold outside the UK

I am a Singaporean permanent resident working in the UK. For the shares that I sell from my brokerage account in the UK, do I need to pay capital gains tax in the UK or Singapore. How does the DTA resolve this ?

Hi,
If you are tax resident in Singapore and dispose of UK shares on a recognised stock exchange, resulting in a gain, then the gain should be declared in the UK on a self assessment tax return.  Tax may be payable in the UK.  
In Singapore, this would be a taxable income/gain.  
To avoid double taxation, you would need to claim a tax credit for UK tax paid, so that you do not pay the tax twice.  Article 13(a) of the UK Singapore tax treaty, covers capital gains tax and can be found at:
Singapore: tax treaties
Thank you.

And what if the shares are not UK shares or not trades on a UK recognized stock exchange ? For example- US shares ?

Hi,

As the gain occurs when you are UK resident it will still be taxable in the UK.

Thank you.