Overseas expenses for self-employment business

I am resident for tax purposes in the UK. I have a full time job in the UK, but also have a self-employed music business that includes playing the organ for church services, funerals and weddings. I need to spend a significant time in Singapore (about 5 months in the tax year 2024/25, and perhaps a similar amount of time in the subsequent tax years) for family reasons, and will be generating a small income as an organist while in Singapore. I understand that this income will be taxable in the UK. If this is so, I expect that expenses to allow me to be an organist in Singapore will also be allowed. To be an organist, I will need an instrument to practice on to prepare for services. I would like to know if purchasing a small electronic organ (c.£6,000) in Singapore would be an allowable expense. I expect my annual income from this business will be around £1,500-£2,000.

Hi
Please have a look at the guidance on the UK / Singapore tax treaty.  Article 14 covers self employment and confirms that if you are in Singapore and carrying out independent services in Singapore, your self employment income is taxable there.  You should look at theri tax guidance on the purchase of assets to carry out your independent services.
Double Taxation

Thank you for the link to the Double Tax Agreement. From what I read, I understand that this income is taxable in Singapore only 'if he [the taxable individual] has a fixed base regularly available to him in the other state.' The question then is what is meant by a 'fixed base'. I am not registered in Singapore as a business. but I am in the UK. Therefore would this mean that I don't have a 'fixed base' in Singapore, and therefore liable to tax in the UK? I will be operating out of my flat in Singapore where my parents live.

Hi,

This would be seen as a fixed base and therefore any income and/or expenses incurred there will only be accounted for there.

Thank you.