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HMRC internal manual

International Manual

DT Agreements: South Africa - Income from a UK source paid to a resident of South Africa

UK personal allowances

For current years, under ICTA88/S278, Commonwealth citizens are entitled to UKallowances wherever they are resident.

For periods before 6 April 2003, Article 21 of the 1969 Conventionprovided an entitlement to UK personal allowances. South African residents who were notSouth African nationals were denied allowances if their income was solely dividends,interest or royalties, or any combination of these.