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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

UK dividends paid to a resident of South Africa - direct investor

There is no provision, in either the 2002 Convention or the 1969 Convention, forpayment of tax credit on UK dividends paid to a direct investor company in South Africa.