ACCESS YOUR RA

Access Your SA Retirement
Annuity from the UK

If you have been living outside South Africa for three years or more, you may be able to access your retirement annuity before age 55 and move those funds to your UK account. WBForex handles every step - tax emigration, insurer liaison, SARS approval, non-resident Capitec account, and the GBP transfer - so you do not have to piece it together from four different providers.

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3-Year Rule Specialists
Full Tax Emigration Managed
SARS Compliant Process
3-6 Month Timeline
FULL-CHAIN SERVICE

Everything handled, under one roof

Accessing your SA retirement annuity from the UK is not one job - it is five. A tax practitioner handles the SARS side. A broker deals with the insurer. A bank account has to be opened in South Africa. A forex provider converts and transfers the funds. Most clients try to coordinate all of it themselves and get stuck. WBForex runs the whole chain as one joined-up service.

Tax emigration (if needed)
Full SARS process managed for clients who have not yet formalised their non-resident status.
Insurer & RA fund liaison
We deal directly with your insurer or RA administrator for the encashment.
Non-resident Capitec account setup
Opened in South Africa to receive the insurer payout.
AIT (Approval for International Transfer)
Obtained from SARS to authorise the funds to move offshore.
GBP transfer to your UK account
Funds converted and transferred to you in the UK through our regulated forex service.
ELIGIBILITY CRITERIA

Do you qualify
for early RA access?

To access your SA retirement annuity before age 55, you typically need to meet the following criteria. The rules can differ depending on the type of fund and the component being accessed, so we check your fund position before confirming whether early access is available.

You have been living outside South Africa for at least 3 consecutive years
You have completed formal tax emigration with SARS (or formally emigrated under the old SARB process before March 2021)
Your SA tax affairs are up to date with SARS
Your retirement annuity or pension fund allows early encashment for non-residents
NOT SURE IF YOU QUALIFY?

Contact us for a free eligibility assessment. We will review your specific situation and advise on the best approach.

Free Assessment
THE PROCESS

How we access
your RA

01

Eligibility Assessment

We review your tax emigration status, residency history, and RA fund details to confirm you qualify under the 3-year rule.

02

Tax Emigration (if needed)

If you have not yet formalised your non-resident status with SARS, we manage the full tax emigration process before proceeding.

03

RA / Insurer Application

We liaise directly with your SA retirement annuity fund, pension administrator, or insurer (Old Mutual, Sanlam, Momentum, Liberty, Discovery, and others) to initiate the encashment process.

04

SARS Compliance & AIT

We ensure all SARS requirements are met, including any outstanding tax returns, and obtain your Approval for International Transfer (AIT) - the SARS clearance that authorises your funds to move offshore.

05

Non-Resident Capitec Account

We open a non-resident Capitec account for you in South Africa to receive the insurer payout before it moves to the UK.

06

Currency Conversion & UK Transfer

We convert your ZAR proceeds at a competitive rate through our regulated forex service and transfer the funds to your UK bank account. The full process typically takes 3-6 months from start to finish.

✦ Timeline

The 3-year clock for RA access

From the day SARS accepts your cessation, the clock starts. Three uninterrupted years later, your retirement annuity unlocks for early withdrawal.

Year 0
Year 1
Year 2
Year 3
Year 3+
Weeks after unlock
SARS accepts cessation

Your formal cessation of SA tax residency is recorded by SARS. The 3-year clock starts here.

Year 1 — non-resident

You're now non-resident for SA tax purposes. SA-source income still reportable. RA remains locked.

Year 2 — non-resident

Two years uninterrupted. Maintain non-resident status — returning to SA tax residency resets the clock.

Year 3 — non-resident

Final year of the qualifying period. Most clients start preparing the RA encashment paperwork in the back half of this year.

RA unlocks for early withdrawal

Your retirement annuity becomes accessible. SARS issues the tax directive. Withdrawal lump-sum tax table applies.

Funds released and transferred

After the SARS directive, your insurer pays out and WBForex handles the GBP/EUR conversion and transfer to your offshore account.

Note:Two-pot retirement reforms (effective September 2024) may affect the exact accessible amount depending on your fund type and component split. We confirm this with your fund before assuming withdrawal eligibility.

Retirement annuity access flow from tax status check to UK payoutFive-step flow showing how SA expats access their retirement annuityPREPARATIONPAYOUT1. Tax status check3+ years non-resident?2. Fund rules reviewFund type and components3. SARS tax directiveWithdrawal tax calculated4. Fund pays outNet amount after tax5. FX transfer to UKConverted at live rate
✦ Tax Table

RA encashment — withdrawal lump-sum tax

Pre-retirement withdrawal table (lifetime cumulative)

When you encash your retirement annuity early under the non-resident route, SARS applies the withdrawal lump-sum tax table — not the more generous retirement lump-sum table that applies at age 55+. The thresholds below are lifetime cumulative across all your previous withdrawals.

Lifetime threshold
First R27,500
0%Tax-free
R27,501 – R726,000
18%of taxable amount
R726,001 – R1,089,000
27%of taxable amount
Above R1,089,000
36%of taxable amount

Lifetime cumulative — any previous lump-sum withdrawals you've taken since March 2009 count toward your tax-free threshold. We calculate your actual exposure factoring in any prior withdrawals before you proceed. The R550,000 threshold (often confused with this one) only applies to retirement lump sums at age 55+, not pre-retirement withdrawals.

Source: SARS retirement lump sum benefits
FLEXIBLE ENGAGEMENT

Already started the process?

Not every client needs the full service. Some have already completed tax emigration and just need help with the insurer conversation, the AIT application, or the forex transfer at the end. Others already have a non-resident account and only need us for the conversion and UK transfer. Tell us where you are in the process and we will pick it up from there.

Tell us where you are
COMMON QUESTIONS

RA access questions answered

What is the 3-year rule for RA access?

Under the 3-year rule, South African expats who have completed tax emigration (or who formally emigrated under the old SARB process before March 2021) can access their retirement annuity funds before age 55, provided they have been non-resident for at least three consecutive years. Tax emigration is the current SARS-based route for anyone starting the process today.

Do I need to have done tax emigration to access my RA?

In most cases, yes. Without formal tax emigration with SARS, you generally cannot access your RA before age 55. The exception is people who completed the old SARB financial emigration process before March 2021 - they already qualify for early access once they have been non-resident for three consecutive years. WBForex manages the tax emigration process end-to-end as part of the RA access service, so you do not need to handle it separately.

How much tax will I pay on my RA encashment?

RA encashments before retirement age are taxed under the SA withdrawal lump sum tax table. The first R27,500 is tax-free, then 18% on the portion between R27,501 and R726,000, 27% between R726,001 and R1,089,000, and 36% above R1,089,000. Two important things most people do not realise: first, the R27,500 tax-free threshold is LIFETIME cumulative, not per withdrawal - any previous lump sum withdrawals you have taken since March 2009 count toward the total. Second, the much larger R550,000 tax-free threshold you may have read about only applies at normal retirement age (55+), not to early access under the 3-year rule. We provide a full tax estimate before you proceed, factoring in any previous withdrawals, so there are no surprises.

How long does the process take?

The full process typically takes 3 to 6 months from start to finish, depending on SARS processing times, your insurer or RA fund's requirements, and the complexity of your tax affairs. We manage every stage and keep you updated throughout.

Can I access my pension fund as well as my RA?

It depends on the type of pension fund. Some pension preservation funds allow early encashment for non-residents; some occupational pension funds do not. Provident funds and provident preservation funds generally do. Contact us with your specific fund details and we will confirm what is possible.

Can I do parts of this myself and only use WBForex for the forex transfer?

Yes. Not every client needs the full service. Some already have an accountant handling their tax position and only need us for the AIT application, the non-resident Capitec account, or the final forex transfer. Tell us what you need and we will handle that part while you handle the rest.

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Ready to access
your retirement savings?

The sooner you start, the sooner your SA retirement savings can be working for you in the UK. Contact us for a free eligibility assessment.

Tax Emigration
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