DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa
Double Taxation Conventions between the UK and South Africa
The current UK/South Africa Double Taxation Convention was signed in 2002 and the textcan be found in SI2002/3138. This Convention is effective in the UK from 6 April 2003 andfrom that date replaces an earlier Convention (the text is in SI1969/864).
In this guidance, we will refer to
- the 2002 Convention for income paid from 6 April 2003, and
- the 1969 Convention for income paid before 6 April 2003.