TAX EMIGRATION

Cease Tax Residency -
Tax Emigration for SA Expats

If you are building a life in the UK, your South African tax status should not be holding you back. WBForex handles every step of your tax emigration - from the final tax return and SARS submissions, through insurer liaison and AIT approval, right through to transferring your retirement funds into your UK account. One team, one process, no loose ends.

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Access Your RA After 3 Years
Simplify SARS Obligations
Fully Compliant Process
3-6 Month Process
✦ Decision Tool

Should you cease your SA tax residency now?

Six quick questions. Two minutes. We'll tell you whether emigrating now makes sense, whether to wait, or whether your situation needs a proper conversation. No data captured, no email required.

Are you currently living outside South Africa?

FULL-CHAIN SERVICE

Everything handled, under one roof

Most firms handle one piece of tax emigration. A tax practitioner might submit your cessation of residency. A forex broker might transfer the money at the end. But the bits in between - the insurer liaison, the blocked account, the CGT calculation, the AIT application - usually fall on you. WBForex manages the whole chain, start to finish, as one joined-up service.

Tax assessment & residency review
Full review of your position before we touch anything.
Final SA tax return & CGT calculation
Prepared and submitted by our tax team.
Cessation of SA tax residency
Formal SARS submission via eFiling.
AIT (Approval for International Transfer)
Obtained from SARS as part of the service.
RA and pension insurer liaison
We liaise with Old Mutual, Sanlam, Momentum, Liberty, Discovery and others on your behalf.
Non-resident Capitec account setup
Opened in South Africa to receive the insurer payout.
GBP transfer to your UK account
Funds converted and transferred to you in the UK.
Tax emigration process timeline from residency review to transferFour-step horizontal timeline showing the cessation of tax residency process1Residency reviewAssess your taxresidency position2SARS updateCease residencyvia SARS eFiling3AIT readinessTax clearance andcompliance confirmed4TransferFunds convertedand sent to UKWBForex handles every step — you just confirm when you are ready to proceed
WHAT YOU WILL RECEIVE

SARS cessation confirmation

Sample
TAX REFERENCE
████ / ███ / ██ /
DATE ISSUED
DD / MM / YYYY

TAXPAYER NAME
██████████ ████████
ID NUMBER
██████ ████ ██
RESIDENCY STATUS
Non-resident — cessation confirmed
EFFECTIVE DATE OF CESSATION
DD / MM / YYYY
AIT STATUS
Approval for International Transfer eligible. TCS PIN will be issued on application.

This is a simplified representation of the SARS confirmation you receive once cessation is processed. All personal details are redacted. WBForex prepares and submits the full application on your behalf.

THE PROCESS

The Tax Emigration Process

A managed, step-by-step process that takes 3-6 months from start to finish.

01

Initial Assessment

We review your SA tax status, residency history, and financial position to map out the right approach for your situation.

02

SARS Compliance Check

We make sure all outstanding SA tax returns are up to date and resolve any open SARS issues before we proceed.

03

Final Tax Return

We prepare your final SA tax return, including the deemed disposal calculation and any Capital Gains Tax position.

04

Cessation of Tax Residency

We formally notify SARS via eFiling that you are no longer a South African tax resident.

05

AIT Approval

We obtain your Approval for International Transfer (AIT) from SARS, the approval that clears the way for your funds to move offshore.

06

Fund Release & Transfer

We liaise with your insurer or RA provider, open your non-resident Capitec account for the payout, and transfer the proceeds to your UK account through our forex service.

07

Ongoing Support

We continue to handle any follow-up SARS queries and support any further transfers you need in the years that follow.

FLEXIBLE ENGAGEMENT

Prefer to handle some of it yourself?

Not every client needs the full service. Some already have an accountant handling their final tax return. Others want to deal with their insurer themselves. We can step in at any stage - whether that is just the AIT application, the cessation submission to SARS, or the forex transfer at the end. Tell us what you need, and we will handle that part while you handle the rest.

Tell us what you need
HOW WE COMPARE

DIY vs. WBForex managed process

Tax emigration involves multiple SARS processes, insurer conversations, and a cross-border forex transfer. Getting one step wrong can delay the entire process by months.

STEPWITHOUT WBFOREXWITH WBFOREX
Process ManagementYou manage SARS correspondence yourself
Full end-to-end management, we handle everything
Final Tax ReturnAccountant required separately
Included - we prepare and submit
Deemed Disposal CalcComplex, easy to get wrong
Calculated accurately to minimise CGT
SARS QueriesYou respond directly
We handle all SARS correspondence
AIT ApplicationYou apply independently
Obtained as part of our service
Insurer / RA LiaisonYou negotiate with the insurer yourself
We deal with the insurer on your behalf
Non-Resident Capitec AccountYou open it yourself
Opened for you as part of the process
Forex Transfer to UKSeparate provider, separate fees
Handled by our regulated forex team
TimelineOften 6-12 months without guidance
3-6 months with our managed process

Common questions

Everything you need to know about tax emigration from the UK.

What is tax emigration and do I need it as a South African living in the UK?

Tax emigration (formally called cessation of SA tax residency) is the process of formally notifying SARS that you are no longer a South African tax resident. If you have been living in the UK for more than five years with no intention of returning, you should strongly consider formalising your non-resident status. It is particularly important if you want to access your retirement annuity or pension funds before age 55.

What is the 3-year rule for accessing my retirement annuity from the UK?

Under the 3-year rule, South African expats who have completed tax emigration can access their retirement annuity funds before age 55, provided they have been non-resident for at least three consecutive years. WBForex manages the tax emigration process, coordinates directly with your RA provider for the encashment, and transfers the proceeds to your UK account.

How long does the tax emigration process take?

The full process typically takes 3 to 6 months, depending on SARS processing times and the complexity of your tax affairs. We manage the entire process end-to-end and keep you updated at every stage, so you are never left wondering what is happening.

What is the difference between tax emigration and financial emigration?

Financial emigration was the old South African Reserve Bank (SARB) process for changing your exchange control status. It was discontinued in March 2021. Tax emigration is the current SARS-based process for formally ceasing your South African tax residency. If you emigrated financially before March 2021, you may already qualify for the 3-year rule without needing to complete tax emigration.

What happens to my SARS tax obligations after tax emigration?

Once SARS has accepted that you are no longer tax resident, you are generally taxed only on South African-sourced income, but you may still have filing obligations depending on your income, assets and tax year position. WBForex will advise you on any ongoing SA tax obligations specific to your situation.

Can I do parts of this myself and just use WBForex for the bits I cannot handle?

Yes. Not every client needs the full service. Some clients already have an accountant handling their final tax return and only need us for the AIT application and forex transfer. Others want to manage the insurer conversation themselves. We can step in at any stage - tell us what you need, and we will handle that part while you handle the rest.

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Ready to start your
tax emigration?

The sooner you start, the sooner you can access your SA retirement savings and move them to the UK. Contact us for a free, no-obligation consultation.

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We’ll tell you honestly what applies to your situation.

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