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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa

Application/claim forms

Income paid from 6 April 2003

Individuals resident in South Africa should use form South Africa/Individual toclaim relief from UK income tax on UK source interest, royalties, pensions and annuities.

Companies resident in South Africa should use form South Africa/Company toclaim relief from UK income tax on UK source interest and royalties.

Income paid before 6 April 2003

Individuals resident in South Africa should use

form XD2/Individual to claim relief from UK income tax on UK sourceinterest, royalties, pensions and annuities

form XD2/Individual/Dividends to claim payment of tax credit on dividendspaid by UK companies before 6 April 1999.

Companies resident in South Africa should use form XD2/Company to claimrelief from UK income tax on UK source interest and royalties.