In brief (TL;DR): If you ceased SA tax residency while living in the UK and are now returning, you need to re-register as a SA tax resident with SARS. This means updating your RAV01, resuming worldwide income declarations, and understanding that the exit tax you paid on departure does not reverse. Get the timing right — especially if an RA encashment is in progress.
For the complete financial guide to moving home — including the Capitec FX account, SARB compliance, and UK pension decisions — see the complete returning to SA guide.
Coming home is the easy part. Re-establishing your relationship with SARS is where it gets complicated.
If you formally ceased your South African tax residency while you were in the UK — triggering the exit tax, starting the three-year RA clock, and ending your worldwide income obligation — returning to SA means reversing that status. SARS needs to know you are back, and the consequences of re-registration are significant.
What re-registration means
When you update your SARS status from "non-resident" back to "resident," three things change immediately:
- Your worldwide income obligation resumes. SARS will tax you on all income from all sources worldwide — your SA salary, any UK rental income from a property you kept, UK investment income, UK pension drawdowns, interest from foreign bank accounts. The SA-UK Double Taxation Agreement prevents double taxation, but you must declare everything and claim the appropriate credits.
- Your cost base resets. When you ceased tax residency, SARS treated you as having disposed of your worldwide assets at market value under Section 9H. You paid Capital Gains Tax on any unrealised gains at that point. When you return, your new cost base for SA CGT purposes on assets you still hold is the market value at the date of your original cessation — not the original purchase price.
- You re-enter the SA tax system fully. This means filing annual returns, declaring foreign bank accounts and investments, and complying with all SARS reporting requirements from the date of re-registration.
How to update your RAV01
The process happens through SARS eFiling. Log in, navigate to "SARS Registered Details," select "Maintain SARS Registered Details," and update the following:
- Residency status: Change from "non-resident" to "resident." This is the most consequential field — do not change it until you are certain you are returning permanently.
- Residential address: Update to your new South African address.
- Contact details: Update your phone number and email to SA-based details.
- Banking details: Update to the SA bank account where you want any SARS refunds deposited.
- Employer details: If you have secured SA employment, add your new employer. If not yet employed, leave blank and update later.
When to update — timing matters
Do not update your RAV01 the day you land. The date you change your residency status to "resident" is the date SARS treats you as a SA tax resident again. Everything from that date forward falls under SA worldwide income taxation.
If you arrive in South Africa mid-tax year (the SA tax year runs March to February), you will have a split year — part as a non-resident, part as a resident. The filing for that year becomes more complex because you need to declare worldwide income for the resident portion only.
A word from Adele: "The biggest mistake we see is people who update their RAV01 to 'resident' before they have actually settled. If you are still wrapping up UK affairs — selling property, finalising a pension decision, completing transfers — it may be better to wait until those are complete before you flip the switch. Once SARS considers you a resident again, every piece of UK income becomes declarable from that date."
The exit tax does not reverse
This catches people off guard. The Capital Gains Tax you paid on the deemed disposal under Section 9H when you left South Africa is not refundable when you return. You do not get that tax back. Your new cost base going forward is the market value at the date of cessation, which means any future growth from that point is subject to SA CGT when you eventually dispose of the asset.
In practical terms: if you paid exit tax on a share portfolio that was worth R2 million when you left, and it is now worth R3 million when you return, your cost base for future CGT purposes is R2 million. The R1 million growth since cessation will be subject to SA CGT when you sell.
The RA clock resets
If you ceased tax residency and were counting the three years toward retirement annuity access, re-registering as a SA tax resident resets that clock entirely. You lose the accumulated non-resident time.
This is critically important if you are mid-way through the three-year waiting period. If you are at two years and eleven months of non-residency and you update your RAV01 to "resident," you have lost the entire waiting period and cannot access your RA under the three-year rule.
If you have an RA encashment in progress or planned, complete it before you re-register. WBForex coordinates the timing of RA encashments alongside return planning to make sure these two processes do not collide.
Filing your first return as a returning resident
Your first SA tax return after re-registration will cover the period from your re-registration date to the end of that tax year (28 February). You will need to declare:
- Any SA-sourced income from the re-registration date
- Any worldwide income from the re-registration date (UK rental, UK pension, UK investment income)
- Foreign tax credits for UK tax already paid on any of the above
- Any capital gains realised from the re-registration date (using the reset cost base)
This return is more complex than a standard one. WBForex's SARS-registered tax practitioners can prepare and file it on your behalf.
The practical timeline
- Before you fly: Decide your target re-registration date. Complete any RA encashments. Finalise UK pension decisions. Transfer the bulk of your savings via WBForex and Capitec FX.
- First month in SA: Settle into your new address. Open or reactivate your SA bank account. Do not update your RAV01 yet if you still have UK affairs in progress.
- Once settled: Update your RAV01 to "resident." Begin declaring worldwide income from that date. File your first split-year return when filing season opens.
A word from Adele: "Plan the re-registration date deliberately. It is not something that should happen by accident or because you forgot to think about it. The date you choose affects your tax obligations for that entire year and can affect your RA access permanently. Get it right and the return is clean. Get it wrong and you spend months untangling the consequences."
Get the timing right
Re-registering as a SA tax resident is the final step in the coming home journey. Get the timing right and it is straightforward. Get it wrong and the consequences — especially around the RA clock and the exit tax — are difficult to undo.
Contact WBForex before you update your RAV01. Tell us when you are planning to return, whether you have any RA encashments in progress, and what UK income sources you will still have after the move. We will help you pick the right re-registration date and make sure nothing falls through the cracks.
