Am I tax resident?

By Marc Sevitz · Updated 10 January 2014

Hi Tim,I was born in South Africa, however have been living out of the country for the last 7 years. (6 of which were spent in the UK). I have recently returned, but not on a permanent basis, as my main income comes from freelancing in the UK, and my partner is only here on a visitors visa. I have however been in the country for more than the 183 days this tax year. Will I need to pay SA tax on my UK income? I am still registered for UK tax, so I will be paying UK tax on that income as well.

TaxTim Marc said:
10 January 2014 at 17:45

In theory yes, you would need to pay tax on all your income in SA because as you have now come back you are now seen to be an SA tax resident again and are therefore taxed on your worldwide income. However your taxes paid in the UK, the can be deducted or used as a credit against any taxes owed in South Africa.

Deductions

Foreign employment income