The pages on hnwsolution.com.sg rely on the documents listed below: Singapore regulators and government agencies first, then industry bodies, overseas authorities and a small number of labelled secondary sources. Each row gives the publisher, the title, the date, a link and the pages that use it, so any figure on the site can be traced back to where it came from.
How this list is maintained
Where a publisher shows a "last updated" date, that date is given; where it does not, the date shown is when the page was accessed, marked "accessed".
Three conventions apply throughout the site:
- Official first. Figures and legal thresholds come from regulators, statutes or government agencies. Where only secondary material was available — for example law-firm commentary on section 10L — the page using it says so.
- Dated figures. Every number on the site carries its unit, currency, date and source. Thresholds such as pass salaries, accredited investor tests and fund-incentive conditions change; readers should check the current official page before acting.
- No internal or unverifiable data. The site does not use product illustrations, distributor materials, rankings that could not be traced to a primary source, or figures from private presentations.
Each page shows its own updated date. Corrections can be sent through the contact options on this site.
Singapore financial regulators: MAS, MoneySense and SDIC
| Organisation | Title | Date | Link | Used on |
|---|---|---|---|---|
| MAS | Revised Framework for Single Family Offices to take effect on 15 June 2026 (media release) | 2026-06-11 (updated 2026-06-12) | mas.gov.sg | overview, family-office, process, due-diligence-checklists, scenarios |
| MAS | Circular FDD Cir 05/2026 — Tax incentive schemes for funds; with Fund Tax Schemes for Family Offices page (updated 2026-09-22) and FAQs (updated 2026-09-14) | 2026-07-31 | mas.gov.sg | family-office, compare, due-diligence-checklists, scenarios |
| MAS | Singapore Asset Management Survey 2025 | 2026-07 (page updated 2026-07-30) | mas.gov.sg | overview, family-office, wealth-management |
| MAS | Written reply on single family offices | 2026-08-05 | mas.gov.sg | overview, family-office, glossary |
| MAS | Opening remarks by Deputy Chairman Chee Hong Tat at the WMI Global-Asia Family Office Summit | 2025-09-29 | mas.gov.sg | overview, private-banking, family-office |
| MAS | Written reply to parliamentary question on the review of investor definitions under the SFA | 2025-02-05 | mas.gov.sg | private-banking, due-diligence-checklists |
| MAS | FAQs on the Definition of Accredited Investor and Opt-in Process (Q4 on related liabilities updated 2019-10-23) | Last revised 2024-10-08 | mas.gov.sg | private-banking, financing-and-leverage, faq |
| MAS | Notice 626 — Prevention of Money Laundering and Countering the Financing of Terrorism (Banks), and Guidelines | Notice dated 2024-03-28; last revised 2025-06-30 | mas.gov.sg | source-of-wealth, private-banking |
| MAS | Notice 314 and Guidelines to MAS Notice 314 (life insurers) | 2025-07-01 | mas.gov.sg | source-of-wealth |
| MAS | Effective AML/CFT Controls in Private Banking | 2020-09-04 | mas.gov.sg | source-of-wealth, private-banking |
| MAS | IMC Publishes Recommendations to Strengthen Singapore's AML Regime | 2024-10-04 | mas.gov.sg | source-of-wealth, professional-collaboration, family-office |
| MAS | Guidelines on Fair Dealing (FSG-G04) | Effective 2024-05-30 | mas.gov.sg | professional-collaboration, financing-and-leverage, private-banking |
| MAS | Offers of Collective Investment Schemes | Updated 2026-10-05 | mas.gov.sg | wealth-management, compare, due-diligence-checklists |
| MAS | Philanthropy Tax Incentive Scheme for Family Offices | 2023-07-05 (updated 2026-10-07) | mas.gov.sg | family-office |
| MAS | Licensed trust companies | Updated 2023-09-29 | mas.gov.sg | trust-succession, professional-collaboration, due-diligence-checklists |
| MAS | Directories: Financial Institutions Directory and Financial Institution Representatives Register | Accessed 2026-10-22 | mas.gov.sg | professional-collaboration, due-diligence-checklists, insurance |
| MAS | Investor Alert List | Accessed 2026-10-22 | mas.gov.sg | professional-collaboration |
| MoneySense (MAS) | Understanding universal life insurance policies | Updated 2026-09-28 | moneysense.gov.sg | financing-and-leverage, insurance |
| MoneySense (MAS) | Interpreting your insurance documents | Updated 2026-05-11 | moneysense.gov.sg | insurance, due-diligence-checklists, process |
| MoneySense (MAS) | Financial advice: who you could be dealing with | Updated 2026-09-14 (accessed 2026-10-23) | moneysense.gov.sg | professional-collaboration |
| MoneySense (MAS) | Dealing with unregulated persons | Accessed 2026-10-22 | moneysense.gov.sg | professional-collaboration |
| MoneySense (MAS) | What is a will? | Updated 2026-04-22 | moneysense.gov.sg | trust-succession, due-diligence-checklists |
| MoneySense (MAS) | Intestacy: what if you don't have an estate plan | Updated 2026-09-28 | moneysense.gov.sg | trust-succession |
| MoneySense (MAS) | What is probate? | Updated 2026-09-28 | moneysense.gov.sg | trust-succession |
| SDIC | PPF Entitlement; Scope of PPF Coverage | Accessed 2026-10-22 | sdic.org.sg; scope | insurance, wealth-management, due-diligence-checklists |
| SDIC | Deposit Insurance Scheme FAQ | Accessed 2026-10-23 | sdic.org.sg | wealth-management, due-diligence-checklists |
Other Singapore government bodies: IRAS, ACRA, MOM, EDB, AGC, Judiciary and MSF
| Organisation | Title | Date | Link | Used on |
|---|---|---|---|---|
| IRAS | Individual Income Tax rates | Updated 2026-04-27 | iras.gov.sg | residency-tax, overview, faq |
| IRAS | Income received from overseas | Updated 2026-03-02 | iras.gov.sg | residency-tax, overview |
| IRAS | Gains from sale of property, shares and financial instruments | Updated 2026-02-27 | iras.gov.sg | residency-tax, overview |
| IRAS | Apply for Certificate of Residence (COR) | Updated 2026-08-20 | iras.gov.sg | residency-tax, process, due-diligence-checklists |
| IRAS | List of DTAs, Limited DTAs and EOI Arrangements | Updated 2026-02-04 | iras.gov.sg | residency-tax, glossary |
| IRAS | CRS Overview and Latest Developments; IRAS e-Tax Guide on CRS (2026-08-11) | Updated 2026-09-09 | iras.gov.sg | residency-tax, insurance, financing-and-leverage, due-diligence-checklists, process |
| IRAS | FATCA Overview and Latest Developments | Updated 2026-08-11 | iras.gov.sg | residency-tax, overview, faq, glossary |
| IRAS | Additional Buyer's Stamp Duty (ABSD) | Updated 2026-08-27 | iras.gov.sg | residency-tax, due-diligence-checklists |
| IRAS | Estate Duty | Updated 2026-03-09 | iras.gov.sg | overview, trust-succession, residency-tax |
| IRAS | Calculating Trust Income Tax; Basics of Income Tax of Estate/Trust | Updated 2026-02-02; 2026-01-30 | iras.gov.sg; basics | trust-succession, due-diligence-checklists |
| IRAS | Corporate Income Tax Rate, Rebates and Tax Exemption Schemes | Accessed 2026-10-23 | iras.gov.sg | residency-tax |
| ACRA | Registers of Registrable Controllers — Guidance for Companies (Version 2.0) | Issued 2025-06-16 | acra.gov.sg | source-of-wealth, professional-collaboration, process, glossary |
| ACRA | Register of Registrable Controllers | Updated 2026-03-06 | acra.gov.sg | source-of-wealth |
| ACRA | Corporate Service Providers Act 2024 | Updated 2026-04-20 (Act in force 2025-06-09) | acra.gov.sg | professional-collaboration, source-of-wealth, family-office, process |
| MOM | Employment Pass eligibility | Updated 2026-04-28 | mom.gov.sg | residency-tax, faq |
| MOM | ONE Pass eligibility | Updated 2026-09-14 | mom.gov.sg | residency-tax |
| EDB | Global Investor Programme Factsheet | Updated 2025-05-05 | edb.gov.sg | residency-tax, family-office, compare, scenarios |
| Attorney-General's Chambers (SSO) | Securities and Futures Act 2001, section 4A (accredited investors) | Current version, accessed 2026-10-22 | sso.agc.gov.sg | private-banking, financing-and-leverage, due-diligence-checklists |
| Attorney-General's Chambers (SSO) | Civil Law Act 1909, section 32 (perpetuity period) | Current version | sso.agc.gov.sg | trust-succession, due-diligence-checklists |
| Attorney-General's Chambers (SSO) | Wills Act 1838 | Current version | sso.agc.gov.sg | trust-succession, due-diligence-checklists |
| Judiciary (Family Justice Courts) | Probate and administration | Updated 2024-10-15 | judiciary.gov.sg | trust-succession, scenarios |
| MSF — Office of the Public Guardian | What is a Lasting Power of Attorney | 2026-08-05 | msf.gov.sg | trust-succession, scenarios, due-diligence-checklists |
Industry bodies and dispute resolution
| Organisation | Title | Date | Link | Used on |
|---|---|---|---|---|
| LIA Singapore | Your Guide to Nomination of Insurance Nominees (v1.0) | 2026-03 | lia.org.sg | insurance, trust-succession, financing-and-leverage, professional-collaboration, due-diligence-checklists |
| LIA Singapore | LIA Guide to Medical Underwriting for Life Insurance (v3.0) | 2024-04 | lia.org.sg | insurance, process, due-diligence-checklists |
| LIA Singapore | Life insurance industry 4Q2025 results (media release) | 2026-02-11 | lia.org.sg | insurance |
| AML/CFT Industry Partnership (ACIP), published on the ABS website | Best Practices on Source of Wealth Due Diligence (industry guidance, not a MAS rule) | 2025-05 | abs.org.sg | source-of-wealth, private-banking, process |
| FIDReC | Financial Industry Disputes Resolution Centre — home page | Accessed 2026-10-22 | fidrec.com.sg | due-diligence-checklists, faq |
| Law Society of Singapore | Find a lawyer; Certificate of Standing and Membership Verification | Accessed 2026-10-23 | lawsociety.org.sg | professional-collaboration, residency-tax |
Overseas authorities: US, UK, Hong Kong and the Chinese mainland
These sources are cited only to describe rules of other jurisdictions that can affect families living in Singapore. They are not Singapore rules.
| Organisation | Title | Date | Link | Used on |
|---|---|---|---|---|
| IRS (US) | Some Nonresidents with U.S. Assets Must File Estate Tax Returns | Updated 2026-06-27 | irs.gov | residency-tax, trust-succession, scenarios |
| IRS (US) | Estate & Gift Tax Treaties (International) | Updated 2026-09-08 | irs.gov | residency-tax, scenarios |
| IRS / FinCEN (US) | Report of Foreign Bank and Financial Accounts (FBAR) | Accessed 2026-10 | irs.gov | residency-tax, scenarios |
| HMRC (UK) | IHTM47020 — Long-term UK residence test | Updated 2026-04-07 | gov.uk | residency-tax, trust-succession, scenarios |
| Insurance Authority (Hong Kong) | Circular on the supervisory standards and key requirements on the use of premium financing (INS/TEC/9/2/2/26) | 2022-04-01 (effective 2023-01-01) | hkma.gov.hk (BRDR); press release | financing-and-leverage |
| HKMA | Premium Financing (Smart Consumers) | Revised 2024-01-24 | hkma.gov.hk | financing-and-leverage |
| State Taxation Administration and others (Chinese mainland) | Individual Income Tax Law (resident individual definition) | 2018-08-31 | chinatax.gov.cn | residency-tax |
| Ministry of Finance and State Taxation Administration (Chinese mainland) | Announcement No. 3 of 2020 on overseas income of resident individuals | 2020-01-17 | chinatax.gov.cn | residency-tax |
Market information and secondary commentary
Company announcements are cited only as market context, not as recommendations. Law-firm commentary is cited only where the primary text could not be linked, and the pages using it say so.
| Organisation | Title | Date | Link | Used on |
|---|---|---|---|---|
| Manulife Singapore | Manulife Singapore issues a single US$300 million life insurance policy (sum assured) | 2026-02-24 | manulife.com.sg | insurance |
| DLA Piper (law-firm commentary) | Section 10L: Singapore tax treatment of foreign-sourced capital gains | 2023-12-14 | dlapiper.com | residency-tax, faq, glossary |
Items under review
The following points were identified during research but are not used as figures on this site until the primary text has been confirmed:
| Item | What needs confirming | Primary source to check |
|---|---|---|
| Trustees Act, reserved powers | Wording of the provision on settlor-reserved investment powers | Singapore Statutes Online |
| Foreign trust exemption | Current conditions for the exemption of income of foreign trusts | IRAS e-Tax Guide on trusts |
| Section 10L | A direct, working link to the IRAS e-Tax Guide of 8 December 2023; until then the residency-tax, FAQ and glossary pages cite it through DLA Piper's labelled summary | IRAS e-Tax Guide on gains from the sale of foreign assets |
| Nominee disclosure | Deadline for existing companies to file nominee director and shareholder information | ACRA guidance |
| SFO notification details | Notification timing and other operational details under the 2026 class exemption | MAS FAQs on the SFO licensing exemption framework |
| PTIS approval window | Period within which applications are approved | MAS / IRAS |
| Private Banking Code of Conduct | Current edition and training requirements | Association of Banks in Singapore |
| Wills Registry | Fees and administration | Singapore Academy of Law |
| Probate court thresholds | Value thresholds for court allocation | Family Justice Courts |
| Professional registers | Current public search tools for lawyers, public accountants and registered CSPs | Law Society / Ministry of Law; ACRA |
If you spot an outdated link or figure, you can report it through the contact options on this site.
Sources and dates
- Directories (Financial Institutions Directory; Representatives Register) — MAS · 2026-10-22
- Individual Income Tax rates — IRAS · 2026-04-27
- Understanding universal life insurance policies — MoneySense (MAS) · 2026-09-28
- Best Practices on Source of Wealth Due Diligence — AML/CFT Industry Partnership (ACIP) · 2025-05