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Posted Tue, 24 Sep 2024 16:31:29 GMT by Ming Fai Li
I am a UK tax resident starting from June 2023 (date of arrival to UK) and I will apply for split year treatment for 23-24 tax year. After I arrived the UK, my Singapore employer continued to paid salaries for my remote support service from Jun until Aug 2023 when my employment ended. I had paid tax to the Inland revenue authority of Singapore in Aug 2023 once my employment ended. As there is a double treaty agreement between the UK and Singapore, is that mean I would not require to report this oversea incomes in the UK tax return 23-24 year ? Do I need to make a remark in the freehand notes box on SA100 "Any other information box ?" Thank you very much
Posted Wed, 02 Oct 2024 12:06:25 GMT by HMRC Admin 19 Response
Hi,
Article 15(1) and (2) of the UK / Singapore tax treaty advises that if your are resident in the UK while also working for a Singapore employer, working remotely in the UK, you are taxable on this income in the UK:  
Singapore-UK Double Taxation Conveniton 1997
As split year treatment applies, you only need to declare your UK income and the remote working income in the tax return. In the interests, of full discosure, you could declare the non UK taxable income in the free hand notes box, so that it is not factored into any calculations.
Thank you.

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