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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: South Africa: Relief from tax

A claim for relief from South African tax under the agreement in respect of dividends, interest and purchased annuities should be made on form IT24. This form can be obtained from the South African tax authorities and their website , and applies for claims by companies as well as by individuals. The form, completed in triplicate, should be sent to the claimant’s tax office for certification. Where the necessary conditions are satisfied (see INTM162030), two parts of the form should be signed, stamped and dated and sent direct to the Commissioner for Inland Revenue, South African Revenue Service, P.O. Box 402, Pretoria, 0001, South Africa