Adriel Yap

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.

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.