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Posted Sun, 15 May 2022 16:56:34 GMT by Shawn W
Hello, I moved to the United Kingdom from South Africa in 2011. I have lived and worked in the UK since and paid UK tax here. I have submitted a self assessment return every year since I have lived in the UK. I still have Retirement Annuity Funds in South Africa which I am arranging to be transferred to the UK. As part of the process the South African Revenue Service (SARS) requires a certificate of residence/letter of confirmation to verify that I am a UK tax payer. My queries are: 1. Will HMRC issue a certificate/letter for the full period since 2011 to the present or is there a limit as to how far back the certificate will be issued? 2. Will one certificate/letter be issued for the past period to present date or will a separate certificate/letter be issued for each tax year? 3. I can either apply online or by emailing a form - which option is better in terms of current processing time? 4. The form asks for the number of days spent outside the UK - would I enter the number of days spent outside the UK in total from 2011 to present or do I need to provide this for each tax year? Many thanks
Posted Mon, 16 May 2022 13:30:11 GMT by HMRC Admin 17

Hi,
 
To answer your questions in the order in which they arise:

1. When completing the Certificate of Residence (CoR) application form, you will be asked to confirm the date you arrived in the UK - and it is that date that will be shown on the CoR.

2. Please note that a single CoR will be issued for your whole period of residence in the UK.

3. We would recommend applying online for a speedy response.

4. When confirming the total number of days spent outside the UK since your arrival, please note that you don't have
to break the figure down into individual tax years see link;

How to apply for a certificate of residence to claim tax relief abroad     .

Thank you.

 
Posted Sat, 21 May 2022 20:59:09 GMT by Shawn W
Thank you very much. The online application requests the Article number of the Double Taxation Agreement between the UK and South Africa which applies. I'm not sure which Article applies in this case (transfer of Retirement Annuity Funds). Please can you advise which Article number to fill in?
Posted Wed, 25 May 2022 13:29:14 GMT by HMRC Admin 10
Hi
You will be using the article 4 for residency which is article :
South Africa: tax treaties
Thankyou.
Regards.
Posted Tue, 01 Nov 2022 12:07:15 GMT by Going Foreign Nomore
Hello I have dual South African and UK nationality. Before going to live and work in South Africa (between 2000 and 2010 and paying tax there), I lived and work and paid tax here in the UK. Whilst in South Africa I bought and sold two residential properties and from the proceeds of those sales (one in 2005 and the second in 2010) I invested the money in a South African account. On my return to the UK in 2010, I declared on my Self-Assessment form the interest earned from the South African account. I duly paid tax on that income. Now I want to bring those funds to the UK. What paperwork do I need to supply to HMRC (?) so that I do not pay tax on the lump sum entering the UK? Thank you.
Posted Tue, 01 Nov 2022 18:34:30 GMT by Christopher Johnstone
Good Day I recently requested a certificate of Residence as I am in the process of ceasing my Tax residency with South Africa. The South African Receiver of Revenue Services requires a certificate of Residence. I have been in the UK and have been a registered Tax payer since August 2021. However received my NI number back in 2006. Please can you advise how i can go about requesting the certificate of residence which is what is required. Thank you. I have just received a letter of confirmation of residence with the date as at 27 October? Please can you advise how I go about getting the certificate of residence
Posted Thu, 03 Nov 2022 16:47:52 GMT by
Hi Going Foreign Nomoret, 

There is no tax liability to transferring money from a foreign bank account to a UK bank account.

There is no tax relief for the costs incurred in converting currencies to pounds sterling.

You do not need to notify HMRC of the transfer, unless the transfer is cash.  

Guidance on this can be found at

Take cash in and out of the UK

Thank you. 


 
Posted Fri, 04 Nov 2022 13:56:26 GMT by HMRC Admin 10
Hi Christopher Johnstone
Please have a look at the guidance at:
How to apply for a certificate of residence to claim tax relief abroad
You can request a certificate of residence using the online service.
You will need to obtain a government gateway user id and passeword, if you don't have one.
Alternatively, you can apply online, which takes longer or you can write to :
HMRC
BX9 1AS
Which will take the longest to be actioned.
Thankyou.
Regards.

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