Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates


Transkei, a South African Bantustan or homeland, became a nominally independent state in 1976. It was reincorporated into South Africa in 1994.

During its period of independence, there was no agreement between the United Kingdom and Transkei.