My employment in Singapore is less than 183 days and I am treated as a non-tax resident.
Is my income still taxable in Singapore?
The tax residency status of an individual in Singapore will not impact on the taxability of the income in Singapore but will determine the rate of tax applicable on the Singapore source income chargeable to tax.
I am required to travel overseas frequently as part of my Singapore job responsibilities.
Is my employment income relating to the overseas business days taxable in Singapore?
Yes, the time that you spend overseas for business trips or work purposes is considered incidental to your Singapore employment. As such, any employment income attributable to time spent overseas would be taxable in Singapore.
Half of my salary is paid from Singapore, and I receive the other half from the UK.
Is the portion that is paid to me in the UK taxable in Singapore?
Income for employment exercised in Singapore is considered as Singapore sourced and taxable. This is regardless of where the remuneration is paid. Therefore, the salary paid to you from both Singapore and the UK which relates to your Singapore employment would be fully reportable for Singapore tax.