In brief (TL;DR): Whether you need to file a SA tax return depends on your tax residency status. If SARS still considers you a resident, you must declare worldwide income. If you have formally ceased tax residency, you only file if you have SA-sourced income.
It is a question we hear from SA expats in the UK all the time. The short answer is: it depends on your tax residency status and whether you still have any income coming from South Africa.
If you are still a SA tax resident
If you have not completed cessation of tax residency and SARS still considers you a South African tax resident, you need to file an annual SA tax return and declare your worldwide income — that includes your UK salary and any other income.
The SA-UK Double Taxation Agreement means you will not be taxed twice on the same income, but you do still need to file. Many expats assume that because they are paying UK tax, they do not need to file in SA — this is not correct.
The expat exemption
Since 1 March 2020, South Africa has an expat tax exemption under Section 10(1)(o)(ii). If you are a SA tax resident working abroad for more than 183 days in a 12-month period (with at least 60 consecutive days), the first R1.25 million of foreign employment income is exempt from SA tax. Income above that threshold is taxable in SA, with credit for foreign taxes paid.
This exemption does not remove the obligation to file a return — it reduces the tax you owe, but SARS still needs to see the return.
If you have completed cessation of tax residency
Once you have formally ceased your South African tax residency, you only need to file a SA return if you still have SA-sourced income — things like rental income from a SA property, interest from a SA bank account, dividends from SA companies, or a SA pension.
If you have none of those, you generally do not need to file at all.
Key SARS deadlines
The SA tax year runs from 1 March to 28 February. Filing season typically opens in July, with the deadline for most non-provisional taxpayers in October or November. SARS imposes penalties for late or missing returns — typically R250 per month for each outstanding return, which adds up quickly over multiple years.
Why outstanding returns matter
Beyond penalties, outstanding returns block other SARS processes. You cannot get an AIT approved, cannot complete cessation of tax residency, and cannot access your retirement annuity if there are unfiled returns on your record.
Not sure about your situation?
WBForex has SARS-registered tax practitioners who can review your circumstances and make sure you are compliant. Contact WBForex for a free consultation.
