A double taxation treaty sets out which country may tax each type of income and how the other gives relief, including in a year when both treat you as resident. This guide shows you which UK income the Singapore, Dubai and Hong Kong treaties take out of UK tax, how to prove your residence and how to claim. Inheritance Tax sits outside these treaties, but for your income, a correct claim stops UK tax you do not owe.
What Is a Double Taxation Treaty?
A double taxation treaty is an agreement between two countries that allocates the right to tax income and gains between them, and sets out how the country of residence relieves any tax the other country is still allowed to charge. HM Revenue & Customs (HMRC) and the treaty texts also call them double taxation agreements (DTAs) or conventions, and the terms mean the same thing.
Most UK treaties follow the structure of the OECD Model Tax Convention, so the articles look familiar from one treaty to the next, but the wording inside them is negotiated country by country and often differs in ways that change the answer.
A treaty can only remove or reduce a tax charge that domestic law already imposes; it cannot create a new tax. For how double taxation arises in the first place, and the UK reliefs that sit alongside treaties, see our guide to double taxation.
Which Countries Have a Double Tax Treaty With the UK?
Singapore, the United Arab Emirates and Hong Kong are all among the UK’s treaty partners, and HMRC publishes every treaty in force, with its protocols, in the tax treaties collection on GOV.UK. The three agreements most relevant to our clients are the 1997 UK-Singapore agreement, the 2016 UK-UAE convention and the 2010 UK-Hong Kong agreement.
Not every agreement in HMRC’s tax treaties collection gives relief. Its tax information exchange agreements only let countries share information so that each can enforce its own tax laws; they do not decide which country may tax your income, so they give no relief.
Start dates matter if you claim for an earlier year, because an agreement only has effect from the date it sets: the UK-Hong Kong agreement, for example, took effect in the UK from 6th April 2011 for Income Tax and Capital Gains Tax.
How Does a Double Taxation Treaty Work?
Each type of income has its own article, which is read together with the residence article and the article on eliminating double taxation.
Residence Versus Source
Your country of residence is where you live for treaty purposes, and the source country is where the income arises. When both may tax the same income, each article settles it with one of three forms of wording, which decides how much UK tax you pay:
- “Shall be taxable only in” your country of residence: the UK gives up its right to tax, so once you claim, no UK tax is due. The UK-UAE treaty treats most UK pensions this way.
- “May be taxed in” the source country: the UK keeps its right to tax, and your country of residence, if it taxes the income too, gives relief. Rent from UK property is treated this way under all three treaties.
- A capped rate: the UK may tax, but once you claim, no more than a set percentage. The UK-Singapore agreement, for example, caps UK tax on interest other than bank interest paid to a Singapore resident.
Elimination of Double Taxation
The elimination of double taxation article is where each country commits to relieve tax that the other is entitled to charge. In the Singapore and UAE agreements, for example, the UK gives credit for local tax on income from sources in that territory, subject to UK law on credit relief.
Singapore exempts most foreign-sourced income received by resident individuals, subject to certain conditions set by IRAS, Hong Kong taxes only income sourced in Hong Kong, and the UAE has no personal income tax. Living in one of the three, you therefore usually have no local tax on UK income to relieve, and the treaty helps mainly by removing or capping UK tax.
Why Double Tax Treaties Matter for Expats
For British expats, the treaty matters most in the year you move: if both countries treat you as resident, the tie-breaker can make you resident only of your new country for treaty purposes, limiting UK tax that year.
Who Can Claim Treaty Benefits?
You can claim if you are resident in the UK, the treaty partner or both, because each agreement applies to persons who are residents of one or both countries. Nationality generally plays no part: a British national living in Dubai claims as a UAE resident.
Some articles add conditions, such as being the beneficial owner of interest under the UAE and Hong Kong agreements, or a pension being subject to tax in Singapore under the Singapore agreement.
How Singapore’s Double Taxation Agreements Work
Singapore’s treaty network includes comprehensive agreements, limited agreements and exchange of information arrangements. A comprehensive agreement covers all types of income, whereas a limited agreement covers only shipping and air transport income. Singapore’s agreement with the United States, for example, is a limited one. The UK agreement is comprehensive, and HMRC publishes a synthesised text combining the 1997 agreement with the changes made by the Multilateral Instrument, an OECD convention that updates many treaties at once.
Tax Residence Rules
Under the UK-Singapore agreement, you are a Singapore resident if you are liable to tax in Singapore by reason of your residence. If you are a foreigner, Singapore’s domestic rules treat you as tax resident for a Year of Assessment if you stayed or worked in Singapore for at least 183 days in the previous calendar year, or continuously for three consecutive years. Singapore citizens and permanent residents who normally reside in Singapore, apart from temporary absences, are also resident.
Exemption on Short-Term Singapore Employment Income
The treaty also works in the other direction, for UK residents working in Singapore for short periods, such as on a business trip or a brief assignment before a move. Singapore exempts that pay under the treaty’s short-stay rule, whose conditions are set out in the Employment Income section. The exemption is claimed from IRAS with a certificate of residence issued by HMRC.
How Does a Double Taxation Avoidance Agreement With Dubai Work?
The UK and the UAE signed their current convention in 2016. What sets the UAE convention apart is how it defines a UAE resident.
Who Is Considered a Tax Resident in Dubai?
The convention defines UAE residence in its own terms. You are a UAE resident if you are resident under UAE law. That test looks at whether you are domiciled there or have your habitual abode or centre of vital interests there. Unlike the UK side of the definition, there is no requirement to be liable to tax, and that matters because the UAE charges none.
Under the UAE’s domestic residence rules, you are generally tax resident after spending 183 days or more in the UAE in a 12-month period, and a shorter 90-day test applies to people with UAE residence status and a permanent home or job there.
How Does the UK Hong Kong Double Tax Treaty Work?
The UK and Hong Kong signed their agreement on 21st June 2010, and it came into force on 20th December 2010. Its biggest difference from the UAE agreement is pensions. Under Article 17, pensions and similar payments arising in the UK and paid to a Hong Kong resident, including lump sums and social security pensions, are taxable only in the UK.
Who Is Considered a Tax Resident in Hong Kong?
For the purposes of the agreement, you are a Hong Kong resident if you ordinarily reside in Hong Kong, or if you stay there for more than 180 days in a year of assessment or more than 300 days in two consecutive years of assessment, one of which is the year in question. Hong Kong’s year of assessment runs from 1st April to 31st March.
Income Covered by Double Tax Agreements
Which country can tax your UK income once you live abroad? In the table, “exempt from UK tax” means the treaty gives the other country the sole right to tax, and “taxable in the UK” means the UK keeps its right.
| UK income | Singapore resident | Dubai (UAE) resident | Hong Kong resident |
| UK private and workplace pensions | Exempt from UK tax | Exempt from UK tax | Taxable only in the UK |
| UK government service pensions | Taxable only in the UK | Taxable only in the UK | Taxable only in the UK |
| Rent from UK property | Taxable in the UK | Taxable in the UK | Taxable in the UK |
| UK bank interest | Exempt from UK tax | Exempt from UK tax | Exempt from UK tax |
| Pay for work done in the UK | Taxable in the UK, unless the short-stay rule applies or unless certain conditions are met | Taxable in the UK, unless the short-stay rule applies or unless certain conditions are met | Taxable in the UK, unless the short-stay rule applies or unless certain conditions are met |
| Gains on UK land and property | Taxable in the UK | Taxable in the UK | Taxable in the UK |
| Gains on listed shares | Exempt from UK tax | Exempt from UK tax | Exempt from UK tax |
Pensions and Annuities
Most UK treaties give the right to tax a private or workplace pension to the country where the pensioner lives, and a few, such as Hong Kong’s, give it to the country where the pension arises. Under the Singapore agreement, Singapore gets that right only where the pension is subject to tax there. Provided one or two conditions set by the Inland Revenue Authority of Singapore (IRAS) are met, UK pensions paid to a Singapore resident can usually enjoy exemption from UK taxation.
Pensions paid for government service, such as the civil service, the armed forces or a local authority, are the exception in almost every treaty: they remain taxable only in the UK unless you are both resident in and a national of the other country. Australia and New Zealand are notable exceptions to this rule, along with one or two other jurisdictions. Where a treaty does exempt a pension, relief must be claimed.
Income From Immovable Property
Rent from UK property may be taxed in the UK under every one of these agreements, so treaty relief never removes it. If you live abroad, your letting agent, or a tenant paying more than £100 a week, is legally required to deduct basic rate tax from the rent, after allowable costs, and pay it to HMRC quarterly, unless HMRC approves your application on Form NRL1i to receive the rent gross.
Either way, the rent still goes on your Self-Assessment return, filed from abroad as an expat tax return, and you may also have to make quarterly submissions under the Making Tax Digital (MTD) rules. From 6th April 2027, the rates of tax on property income rise by 2 percentage points, to 22%, 42% and 47%. Our guide to UK property tax covers the Non-Resident Landlord Scheme in detail.
Interest
Under the UAE and Hong Kong agreements, UK interest you beneficially own is taxable only in the country where you live. The Singapore agreement gives Singapore the sole right to tax interest paid by a UK bank or similar financial institution, and caps UK tax on other interest at 5%.
Singapore, the UAE and Hong Kong do not generally tax UK interest received by individuals, so where the agreement gives them the sole right, a claim removes UK tax on that interest entirely.
Employment Income
Salary is taxable in the country where you live, unless the work is done in the other country, in which case that country may tax the pay for the work done there. The main exception is the short-stay rule.
Under the UAE and Hong Kong agreements, pay for work in the other country stays taxable only at home if you are there for no more than 183 days in any 12-month period, your employer is not resident there, and the pay is not borne by a branch or permanent establishment there. The Hong Kong agreement also requires the pay to be taxable in your country of residence.
The Singapore agreement sets its own conditions: your days in the other country must not exceed 183 in aggregate in any 12-month period, the work must be done for or on behalf of a resident of your country of residence, and the pay must be subject to tax there. It must also not be deductible by a permanent establishment in the other country.
Directors’ fees are handled separately: under all three agreements, fees paid by a UK company to a member of its board may be taxed in the UK, however few days you spend there.
Capital Gains
All three agreements let the UK tax gains on UK land and property, and on unlisted shares in companies whose value comes mainly from UK property. The threshold differs: at least 75% of the value for Singapore, the greater part of the value for the UAE, and more than 50% for Hong Kong. Gains on other assets, such as listed shares, are taxable only in the country where you live.
The Singapore agreement adds one qualification: the UK keeps the right to tax gains made by a British national living in Singapore who was UK resident at any time in the five years before the sale.
If you were UK resident in at least four of the seven Tax Years before you left and return to the UK within five years, the Temporary Non-Residence rules can tax gains made whilst you were abroad on assets you owned when you left. If a return within five years is unavoidable, the provisions of a Double Tax Treaty could potentially override the Temporary Non-Residence provisions.
UK domestic law already narrows what Non-Residents pay, as our guide to UK Capital Gains Tax explains, so the capital gains article rarely widens your protection whilst you are abroad.
Dividends
The UK does not deduct tax from ordinary dividends paid by UK companies, so for most shareholders the dividend article changes little in practice. It matters for property income distributions from UK real estate investment trusts, on which the UK can deduct tax. Under the UK-Singapore agreement, the UK tax on those distributions is capped at 15% for a Singapore resident.
What Double Tax Agreements Do Not Do
A double tax agreement does not cover National Insurance or Inheritance Tax, which the UK deals with separately, and it does not change your UK residence under the Statutory Residence Test. Nor does it apply automatically: until you claim, UK tax is generally still charged or deducted as if there were no treaty.
UK Estate Duty Treaties for Inheritance Tax
None of the income tax treaties above covers Inheritance Tax. For that, the UK has a separate group of conventions, often called estate duty treaties, covering UK Inheritance Tax and the equivalent taxes in the partner country.
From 6th April 2025, a Long Term Resident (UK resident for at least 10 of the 20 Tax Years before the death or gift, counting Split Years as full years) stays within UK Inheritance Tax for 3 to 10 years after leaving. Most UK assets stay within it wherever you live, and UK residential property stays within it even when held through an overseas company.
Which Countries Have an Estate Duty Treaty With the UK?
The UK has estate duty treaties with ten countries. Six are post-1975 conventions: the Republic of Ireland (in force 1978), South Africa (1979), the United States (1979), the Netherlands (1980, amended 1996), Sweden (1981, amended 1989) and Switzerland (1995). Four are pre-1975 conventions from the estate duty era: France, Italy, India and Pakistan.
There is no estate duty treaty with Singapore, the UAE or Hong Kong. Singapore abolished estate duty for deaths on or after 15th February 2008 and Hong Kong abolished its estate duty in February 2006, so if you live in either, you usually have no foreign tax to relieve.
Estate duty treaties allocate tax by domicile, not by where you were resident in a given Tax Year. The country of domicile may tax all property wherever it is, and the other country may tax only specified property in its territory, such as land. Where both still tax the same property, the convention decides which country gives credit for the other’s tax.
The post-1975 conventions treat a Long Term Resident as domiciled in the UK from 6th April 2025. The four older conventions do not recognise deemed domicile, rely on common-law domicile instead and apply only to tax charged on death, not to lifetime gifts. India abolished its inheritance tax in 1985 and Pakistan charges none, so for someone domiciled in either country the effect is to restrict UK tax to UK assets.
Inheritance Tax Relief Without an Estate Duty Treaty
Where no treaty applies, UK law gives unilateral relief: a credit for foreign tax charged on assets situated in that country, with UK law deciding where each asset is situated. The foreign tax must be charged on the same event and the same property, and be similar in character to Inheritance Tax. The credit cannot exceed the Inheritance Tax attributable to the asset, so you generally pay only the higher of the two taxes.
Say you live in Singapore, are still a Long Term Resident, and leave a £1 million estate including a £200,000 Spanish holiday property. With no residence nil-rate band, the Inheritance Tax is £270,000, of which £54,000 is attributable to the property. The UK has no estate duty treaty with Spain, so if Spain charges £30,000, the UK credit is £30,000; if it charges £60,000, the credit stops at £54,000.
Where both countries tax an asset situated in a third country, or each treats the asset as situated in its own territory, the credit is a proportion of the tax instead.
Determining Your Tax Residence for UK DTAs
Treaty residence starts from each country’s domestic rules. You are UK resident for treaty purposes if you are liable to UK tax by reason of your residence, and whether you are UK resident is decided each year by the Statutory Residence Test. If the other country also treats you as resident, the treaty’s tie-breaker decides which country you belong to for treaty purposes.
The Statutory Residence Test (SRT)
The Statutory Residence Test has decided UK residence since 6th April 2013. It applies to each Tax Year separately, working through the Automatic Overseas Tests, the Automatic Residence Tests and, if neither gives an answer, the Sufficient Ties Test that weighs your UK days against your UK connections. In a year of dual residence, the tie-breaker changes which country may tax which income, not your UK residence under the SRT, and HMRC applies it only once you claim it.
Treaty Tie-Breaker Rules
The Singapore and UAE agreements use this sequence of tests, applied in order until one gives an answer:
- Permanent home: you are resident where you have a permanent home available to you.
- Centre of vital interests: if you have a permanent home in both countries, you are resident where your personal and economic relations are closer.
- Habitual abode: if your centre of vital interests cannot be settled, or you have a permanent home in neither country, you are resident where you habitually live.
- Nationality: if you have a habitual abode in both or neither, you are resident in the country of which you are a national.
- Mutual agreement: as a last resort, the two tax authorities settle the question between them.
The Hong Kong agreement omits the nationality test: if habitual abode does not settle the question, the two tax authorities decide it by mutual agreement. The tie-breaker most often matters in the year of a move, when a UK home is still available and a new home abroad has just been set up. Dual residents claim treaty relief through their Self-Assessment return, and HMRC’s HS302 helpsheet explains the process.
How to Apply for Tax Relief Under a Double Tax Treaty
Our double taxation guide explains the claim forms and HMRC’s process.
Obtain a Tax Residency Certificate
Treaty relief is only available to residents of the treaty country, and HMRC may ask to see proof. Singapore residents obtain a Certificate of Residence from IRAS, applying through its online form. UAE residents obtain a Tax Residency Certificate from the Federal Tax Authority, applying through the EmaraTax portal. Hong Kong residents obtain a Certificate of Resident Status from the Inland Revenue Department, applying on Form IR1314B online through eTAX or by post.
HMRC’s DT-Individual claim form includes guidance written specifically for residents of Hong Kong and the UAE. Apply early, because the certificate is usually needed before the UK payer can be told to stop deducting tax.
Identify the Relevant DTA Provisions
Work out which article applies to each type of income and what it requires. Check which of the three forms of wording described under Residence Versus Source it uses, and look for conditions such as being the beneficial owner of the income or the income being subject to tax in your country of residence. Read the synthesised text that includes the Multilateral Instrument; HMRC publishes one for each of the Singapore, UAE and Hong Kong agreements.
Provide the Necessary Documents
Keep the certificates or vouchers showing UK tax deducted; HMRC does not need them with Form DT-Individual but can ask for them. Include your certificate of residence, and keep records showing you meet any condition in the treaty article.
What if No Double Taxation Treaties Exist With the UK?
Without a treaty, UK domestic law applies in full. A UK resident can still claim unilateral relief. A Non-Resident living in a country with no UK treaty has no treaty relief to claim, so UK-source income is taxed under UK law as it stands.
British expats are entitled to the UK Personal Allowance wherever they live, and so are a broad category of other individuals, although the rules are complex, so if you are not British it is best to take professional advice. You only receive the Personal Allowance if you claim it each year, by filing a Tax Return or Form R43.
Double Taxation Treaty Checklist
- Run the SRT every Tax Year, starting with the year of your move, and in each year check whether your new country’s rules also make you resident.
- In a year of dual residence, work through the tie-breaker tests and keep evidence of where your permanent home and closer ties lie.
- Identify the treaty article for each type of UK income you receive, and note whether it gives exclusive, shared or capped taxing rights.
- Check pensions carefully: the UAE agreement normally takes a private pension out of UK tax, the Singapore agreement usually does too if certain IRAS conditions are met, the Hong Kong agreement does not, and government service pensions stay taxable in the UK under all three.
- Obtain the certificate your country issues: a Certificate of Residence from IRAS, a Tax Residency Certificate from the UAE Federal Tax Authority or a Certificate of Resident Status from the Hong Kong Inland Revenue Department.
- File Form DT-Individual listing each exempt UK source, such as a pension, so that UK tax stops being deducted from it.
- Apply on Form NRL1i to receive UK rent without tax deducted if you let UK property.
- Review your Inheritance Tax position separately, remembering that there is no estate duty treaty with Singapore, the UAE or Hong Kong.
Why Choose Spice Taxation for Help with Double Taxation Treaties?
A treaty only helps if the right article is applied to the right income and the claim is made in time. We do that work every day for clients around the world.
- Treaty claims handled for you: we complete your Form DT-Individual and Form NRL1i, file your Self-Assessment return, and make sure you receive every relief you are entitled to, drawing on thousands of UK personal tax cases.
- Residence and treaty residence together: we work through the Statutory Residence Test and the tie-breaker as one exercise, because a UK home still available in the year you leave can settle the first tie-breaker test in the UK’s favour.
- Singapore, Dubai and Hong Kong treaties in daily use: these are the three agreements our clients rely on most.
- Three decades in expat tax: over 30 years supporting expatriates, Non-Residents and former expatriates who have returned to the UK, with more than 80% of our clients living outside the UK.
- Based in Singapore, with clients around the world: we plan around both the IRAS and HMRC tax calendars.
- Fixed fees: everything we do, from treaty claims to Tax Returns and structured tax advice, is quoted at a fixed fee before any work begins.
- No product ties: we have no commercial relationship with any financial adviser, insurer or property agent, and any introduction to another specialist is made purely on merit, with no fee to us.
FAQs
Do I Pay UK Tax on My UK Pension If I Live in Singapore, Dubai or Hong Kong?
It depends on the pension and on where you live. For a Dubai resident, UK pensions, including the State Pension, are taxable only in the UAE, and with no personal income tax there, no tax is due in either country once relief is claimed.
For a Hong Kong resident, UK pensions stay taxable in the UK, whilst for a Singapore resident they can usually be exempt from UK tax. The Hong Kong agreement gives the UK the sole right to tax them. The Singapore agreement gives Singapore that right only if Singapore actually taxes the pension, and IRAS will tax such pension income if certain conditions are met.
If you are Non-Resident, the State Pension qualifies as disregarded income, so depending on your other sources of UK taxable income, your tax liability on it may be zero. On other UK pensions, the Personal Allowance, which you only receive if you claim it, is usually the main relief against the UK charge. Government service pensions remain taxable in the UK unless you are both resident in and a national of the other country.
Can I Claim Treaty Relief in Dubai If I Pay No Income Tax There?
Yes. Relief under the UK-UAE convention depends on being UAE resident, and the pension and interest articles give the UAE the sole right to tax whether or not it uses it. Some UK treaties attach a subject-to-tax condition to certain income, as the Singapore agreement does for pensions, so the answer can change if you later move from Dubai to another country.
What If a Country Taxes Me Against the Treaty?
Each treaty has a mutual agreement procedure for this. You present your case to the tax authority of the country where you live, and it tries to resolve the case with the other country’s authority. The Singapore, UAE and Hong Kong agreements all require the case to be presented within three years of first being notified of the action that taxes you against the treaty, and any settlement reached applies regardless of domestic time limits.
Which Countries Have a Double Tax Agreement With Singapore, Dubai or Hong Kong?
Singapore has agreements or arrangements with around 100 jurisdictions and publishes the full list on the IRAS website. The UAE has concluded 137 double taxation agreements, listed by its Ministry of Finance. Hong Kong had signed comprehensive agreements with 60 jurisdictions as at September 2026, listed by the Inland Revenue Department. All three have comprehensive agreements with the UK.
What Is the 183-Day Rule?
The phrase covers several different rules, which is why it causes confusion. In a treaty, it is the short-stay exemption for employment income, counted over any 12-month period.
Under the Statutory Residence Test, spending 183 days or more in the UK in a Tax Year makes you automatically UK resident, and a day generally counts if you are physically present in the UK at midnight Greenwich Mean Time. Singapore uses 183 days in the previous calendar year to decide residence, and the UAE uses 183 days in a 12-month period.
Stamp Duty has its own test for the 2% Non-Resident surcharge, which applies only in England and Northern Ireland, based on being present in the UK for at least 183 days in the 12 months before a purchase, and our guide to UK property tax explains it. Passing one of these tests tells you nothing about the others.
Does a Double Tax Treaty Cover UK National Insurance?
No. Income tax treaties cover Income Tax, Capital Gains Tax and Corporation Tax. National Insurance is covered by separate social security agreements, and the UK has none with Singapore, the UAE or Hong Kong.
If you work temporarily in a country without an agreement, you pay UK National Insurance for the first 52 weeks where your employer has a place of business in the UK, you are ordinarily resident in the UK, and you were living in the UK immediately before starting work abroad. You may also be able to pay voluntary contributions to protect your State Pension.
How Can I Make Better Use of a DTA?
Treat each claim as tied to one country. Relief approved whilst you live in Dubai does not follow you to another country, so a move between treaty countries means a new review and a new claim. If you return to the UK with income still arising abroad, the process runs in reverse: you ask HMRC for a UK certificate of residence and use it to claim relief from the foreign tax authority.
What Is the Multilateral Instrument?
The Multilateral Instrument (MLI) is an OECD convention that lets countries update many of their tax treaties at once, without renegotiating each one. It adds anti-avoidance measures, most notably a principal purpose test, which denies treaty benefits where obtaining them was one of the main purposes of an arrangement. HMRC publishes synthesised texts showing how the MLI modifies each affected UK treaty, including the UK-Singapore agreement.
References
Federal Tax Authority. (n.d.). Issuance of tax certificates for tax residency. Federal Tax Authority, United Arab Emirates. https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx
HM Revenue & Customs. (2010). 2010 UK-Hong Kong double taxation agreement: In force. GOV.UK. https://www.gov.uk/government/publications/hong-kong-tax-treaties/2010-uk-hong-kong-double-taxation-agreement-in-force
HM Revenue & Customs. (2016). 2016 UK-UAE double taxation convention. GOV.UK. https://www.gov.uk/government/publications/united-arab-emirates-tax-treaties/2016-uk-uae-double-taxation-convention
HM Revenue & Customs. (2025). Inheritance Tax: Double taxation relief. GOV.UK. https://www.gov.uk/guidance/inheritance-tax-double-taxation-relief
HM Revenue & Customs. (2026). Dual residents 2026 (HS302). GOV.UK. https://www.gov.uk/government/publications/dual-residents-hs302-self-assessment-helpsheet/dual-residents-2026-hs302
HM Revenue & Customs. (n.d.-b). IHTM47072: Long-term UK residence test: Pre 1975 Double Taxation Conventions. GOV.UK. https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm47072
HM Revenue & Customs. (n.d.-c). INTM332210: Double taxation applications and claims: Subject to tax: Background. GOV.UK. https://www.gov.uk/hmrc-internal-manuals/international-manual/intm332210
HM Revenue & Customs. (n.d.-d). Synthesised text of the Multilateral Instrument and the 1997 UK-Singapore double taxation agreement: In force. GOV.UK. https://www.gov.uk/government/publications/singapore-tax-treaties/synthesised-text-of-the-multilateral-instrument-and-the-1997-uk-singapore-double-taxation-agreement-in-force
HM Revenue & Customs. (n.d.-e). Tax treaties. GOV.UK. https://www.gov.uk/government/collections/tax-treaties
Inland Revenue Authority of Singapore. (n.d.-a). Apply for Certificate of Residence (COR). IRAS. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/apply-for-certificate-of-residence
Inland Revenue Authority of Singapore. (n.d.-b). Working out my tax residency. IRAS. https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency
Inland Revenue Department. (n.d.). Certificate of Resident Status. The Government of the Hong Kong Special Administrative Region. https://www.ird.gov.hk/eng/tax/dta_cor.htm