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Posted Fri, 29 Mar 2024 09:01:31 GMT by stratman 58
I am UK citizen, resident in Singapore and will potentially be receiving royalties for music compositions which will come via my PRO (Performing Rights Organisation). As the organisation (PRS for Music) is a UK organisation, do I need to take any steps regarding personal tax - do I for example need to achieve 'NIL' tax rate for this income stream and if so how do I go about it? Thank you.
Posted Thu, 04 Apr 2024 10:00:12 GMT by HMRC Admin 2 Response
Hi,

Under the terms of the treaty with Singapore, this income may be taxable in both countries.

You can find guidance here:

Singapore: tax treaties
Tax on your UK income if you live abroad

Thank you.
Posted Mon, 08 Apr 2024 02:54:07 GMT by stratman 58
Thank you for the reply. Can I check on the exact meaning of 'may' - does it mean something like 'the tax authorities are enabled to tax and will do so', or 'may or may not' with some form of qualifications to the statement with scenarios - Option 1 seems like rather vague wording, but I can't see any further info in the treaty docs that would imply option 2 is correct

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