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If you have income, property, investments or a pension in South Africa, you may need to declare it to HMRC – even if tax has already been paid there.
You own property in South Africa
You receive rental income from South Africa
You have investments or bank accounts in South Africa
You receive dividends or interest
You have a South African pension or annuity
You have moved between South Africa and the UK
As a UK tax resident, you must declare your worldwide income and gains. The UK-South Africa Double Taxation Agreement may allow you to claim relief for South African tax paid and prevent double taxation.
| Income Type | UK Tax Treatment (Summary) |
|---|---|
| South African employment income | Taxable in the UK; credit for South African tax paid |
| South African pensions / annuities | Taxable in the UK; treatment depends on pension type |
| Australian rental income | Taxable in the UK; credit for South African tax paid |
| South African interest & dividends | Taxable in the UK; credit for South African withholding tax |
| Capital gains on South African property | UK CGT may apply; credit for South African CGT paid |
We'll help you understand your UK tax obligations.