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Posted Sun, 07 Jul 2024 17:40:42 GMT by justjoeey
Hi HMRC, I would like to check if I will be liable for UK tax, if I were to file a self-assessment under the Remittance Basis for assessment year 2025/2025 based on the circumstances below: - Purpose of visit: Visiting my spouse, who is working in the UK on secondment - Duration of stay in UK: Approximately 6-8 months from May 2024 - Nature of work: Remote working (taking calls and emails) out of my job in Singapore, with a US-based firm. - Citizenship: I am Singaporean citizen - Visa type: I have a dependent visa, tagged to my husband's duration here but I do not plan to conduct any work or seek employment in the UK - Source of income: My only source of income will be my salary from my job in Singapore and I do not intend to remit any of my income into the UK. Thank you for your help!
Posted Mon, 15 Jul 2024 09:20:21 GMT by HMRC Admin 32 Response
Hi,

Please refer to:

Remittance basis 2024 (HS264)

Thank you.
Posted Mon, 15 Jul 2024 10:25:32 GMT by justjoeey
Hi, Thank you for the link. I have reviewed it and would like to seek further clarifications on the following questions if I were to file my tax under the Remittance Basis. I do not remit any money to UK but have been using my Singapore issued credit/debit cards to pay for expenses (i.e food, transport, tourist attraction tickets etc). Questions: Are these expenses considered as Remittance? If so, do I just consolidate the total amount spent during my duration for the tax year and file them as the amount to be taxed? Will these bank statements be submitted as supporting documents during filing? With the Double Taxation Agreement with Singapore, I understand that tax payable in Singapore can be used as credits to offset taxes in UK. Based on the remittance scenario above, if I am required to pay $10K of UK taxes and have already paid $20K of Singapore taxes due to my Singapore based income, will I be able to offset the $10K of UK taxes with the $20K of Singapore tax as credits?
Posted Tue, 16 Jul 2024 14:31:49 GMT by HMRC Admin 17 Response

Hi ,
 
Commonly foreign income and gains are ‘remitted to the UK’ if they (or something deriving from them) are :

brought to, or received in, or used in the UK by you or another relevant person

brought to, or received in, or used in the UK for your benefit or that of another relevant person

used to pay for a service provided in the UK to you or another relevant person

used to pay for a service provided in the UK for your benefit or that of another relevant person

used outside of the UK for a relevant debt in the UK                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  you can claim foreign tax credit relief if the tax is due on the same source of income  .

Thank you ,

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