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HMRC internal manual

International Manual

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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.