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Posted Fri, 29 Mar 2024 17:00:17 GMT by FHS Sch
I have dual citizenship form the UK and South Africa (SA). I am currently employed by a UK employer for the last 4.5 years and residing in the UK. I am registered with HMRC, fully compliant and paying UK tax, contributing to UK pensions (employer and SIPP) and make NI contributions like all UK employees. I am exploring the option to potentiually move back to SA (for family reasons) and to continue to work remotely for my UK employer and make return visits to the UK about 2-3 times a year for about 2-3 weeks at a time. I am aware there is a double tax agreement (DTA) between the UK and SA, but I am unsure what the tax implications are for living in SA for more than 183 days a year whilst working for my UK employer. I am really keen to pay UK taxes and NI and therefore continue with my UK pension building process (incl state pension) whilst living in SA, but I am unsure if this is possible and how much tax liability will I have in SA under the DTA. I earn about £96000 pa after my workplace pension contributions are deducted. I recognise every case is unique, but was just starting to do some research on this idea and noted this forum. Many thanks.
Posted Thu, 04 Apr 2024 11:45:53 GMT by HMRC Admin 2

If you leave the UK, to return to South Africa, but continue to be employed by a UK based employer, while resident outside of the UK, you will need to submit an online P85 form.

Get your Income Tax right if you're leaving the UK (P85)

This will let you notify HMRC that you are leaving the UK and ensure that your employer can operate the correct tax code. As you will be resident in South Africa, you will be liable to pay tax on your UK employment in South Africa, as part of the double taxation treaty under article 14.  

UK/South Africa Double Taxation Convention signed 4 July 2002

If you return to the UK and undertake work for this employer while in the UK, that proportion of your earnings will be taxable in the UK. You will also need to review the guidance on tax residency and take the residency tests.

RDR3 Statutory Residence Test

You may find that your visits to the UK in a tax year, when added together, mean that you are tax resident in the UK and your UK employment income will be taxable in the UK.

Thank you.
Posted Thu, 04 Apr 2024 12:24:27 GMT by FHS Sch
Many thanks for this information. Under this working scenario, would it be possible to continue to contribute to NI to continue to build by UK state pension?
Posted Mon, 15 Apr 2024 11:34:33 GMT by HMRC Admin 19

You can see guidance here:

Apply to pay voluntary National Insurance contributions when abroad (CF83)

Thank you.


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