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Posted Fri, 16 Aug 2024 15:53:45 GMT by CBP2024
Hello I am emigrating to the UK from the EU. I will have a job in UK and receive normal employment income and pay tax, etc However I also receive Director's fees from my duties as a Director of a Singapore based company. (duties conducted in Singapore 3 times a year) Under the UK - Singapore Tax treaty it appears that the directors fees are taxable in Singapore. Are these fees ALSO taxable in the UK or are they exempt entirely? (it appears they are?)
Posted Fri, 30 Aug 2024 12:43:12 GMT by HMRC Admin 13 Response
Hi 
Under article 16 of the tax treaty, as the company is based in singapore, the fees may be taxed there as well as the UK. if you are UK resident and domicile, the fees are taxable in the UK.
Please see: 
Multilateral_Instrument_and_the_1997_Singapore-UK_Double_Taxation_Agreement___in_force.pdf  
Thank you.

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