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HMRC internal manual

Double Taxation Relief Manual

Singapore: Agreements in force

Title Agreement between the government of the UK of Great Britain and Northern Ireland and the government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains
   
Signed 12 February 1997
Statutory Instrument number SI 1997 No. 2988
Entered into force 19 December 1997
Has effect from In Singapore, from 1 January 1999 In the UK, in respect of income tax and capital gains tax, 6 April 1998; in respect of corporation tax, 1 April 1998

The 1997 agreement replaced an earlier agreement (SI 1967/483), itself amended by a supplementary agreement (SI 1978/787).

Protocols amending the 1997 Agreement

Title PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT SINGAPORE ON 12 FEBRUARY 1997
   
Signed 24 August 2009
Statutory Instrument number SI 2010 No. 2685
Entered into force 8 January 2011
Has effect from In both countries, 8 January 2011

 

Title SECOND PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS SIGNED AT SINGAPORE ON 12 FEBRUARY 1997 AS AMENDED BY A PROTOCOL SIGNED AT SINGAPORE ON 24 AUGUST 2009
   
Signed 13 February 2012
Statutory Instrument number SI 2012 No. 3078
Entered into force 27 December 2012
Has effect from In Singapore, 1 January 2013
In the UK, in respect of income tax and capital gains tax, 6 April 2013; in respect of corporation tax, 1 April 2013

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/singapore-tax-treaties