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Posted Thu, 04 Jan 2024 22:57:49 GMT by
Hi Admin, Please help as I need further guidance from you in order to determine my tax situation. MY SITUATION: April 5 - Nov 21 2022 - I lived in Singapore and was employed by a Singaporean company. Nov 21 2022 - I arrived to UK (BNO visa) but still kept my employment by the same Singaporean company (remote role only, but same job duties) and was paid to my Singapore bank account. Mar 31 2023 - I ended my employment with the Singaporean company and settled all tax liabilities in Singapore (from Apr 5 2022 to Mar 31 2023) QUESTION: If I apply Remittance basis for the above tax year and DO NOT remit any of my earned income to the UK - does that mean that I will not need to pay any additional tax in the UK? ASSUME THE FOLLOWING: - I am a non-domicile - I am a UK tax resident in the year - I have paid all tax liabilities in Singapore during my employment (up to March 2023) - I have not and do not intend to ever remit any of the overseas income earned - My previous employer (the Singapore company) has no UK office or operations
Posted Thu, 11 Jan 2024 11:00:44 GMT by HMRC Admin 25 Response
Hi limbo24,
If you choose to use the remittance basis, to remove your Singapore income from UK tax calculations, then you only need to declare that income which is not being remitted in your tax return in boxes 28 to 40.
If split year treatment applies, you would only be declaring that Singapore income that arises from 21 Nov 2022, when you arrived in the UK.
You can claim a tax credit for any Singapore tax paid.
Please take a look at the guidance on remittance basis at:
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
Thank you. 

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