UK Tax South Africa Rental Property: HMRC Guide 2026

Quick answer: do UK owners pay tax on Cape Town rental income?

If you are UK tax resident, yes. HMRC taxes worldwide income, and rental profit from a Cape Town apartment is no exception. You calculate the net profit after allowable costs, report it on Self Assessment, and coordinate with the South African tax you already paid through Foreign Tax Credit Relief under the SA-UK double tax agreement.

If you are not UK tax resident, UK income tax on the rent generally does not apply. South Africa still taxes the rental profit because the property is local-source income, and SARS expects non-resident landlords to register and file. On a future disposal, UK capital gains tax on foreign property is also usually outside scope for a non-resident, though South African CGT and the 7.5% non-resident withholding on sale still apply.

None of the below is personal tax advice. Tax residence turns on facts, not nationality, and the rules shift if you split your year between countries or retain strong UK ties. Read this as a planning map, then confirm your position with a UK tax adviser and a South African accountant before you let the property. For the purchase and banking side, start with the UK buyers Cape Town property guide and the foreigner buying hub.

Cape Town Invest buyer desk flags 7.5% carry lines on Quick answer: do UK owners pay tax on Cape Town rental income? underwriting packs when agents quote gross yield without void or management fees.

MORE Group underwriting snapshot: 7.5% is the MODELED line Cape Town Invest uses when rebuilding net yield on quick answer: do uk owners pay tax on ca before waiving suspensive conditions.

Cape Town Invest DD notes for this section:

• MODELED carry: 7.5% levy line before bond service.
• Foreign rules: 50% LTV cap and 7.5% withholding on disposal.
• Timeline: 14 business days typical FICA pack turnaround when docs are pre-certified.

How does UK tax residence drive tax on Cape Town rental income?

Cape Town Invest underwriting on How does UK tax residence drive tax on Cape Town rental income? in 2026 usually starts at 7.5% entry tickets with r, non-resident bond ceilings and 7.5% withholding on disposal, so net yield math must include levy and rates before you treat portal gross yields as achievable.

The question is not whether you hold a British passport but whether HMRC treats you as tax resident in the UK for the tax year in question, because UK tax residents pay worldwide income tax including rental profit from a Sea Point or Constantia flat regardless of where the tenant pays rent, while non-UK-residents are generally taxed only on UK-source income and foreign rental profit from South Africa normally sits outside that scope. The same split applies on capital gains: a UK tax resident who sells a Cape Town property would normally report the gain in the UK with treaty relief for SA tax paid, while a non-resident seller is typically outside UK CGT on the foreign disposal, though South African CGT and 7.5 percent non-resident withholding on sale still apply.

The question is not whether you hold a British passport. It is whether HMRC treats you as tax resident in the UK for the tax year in question.

UK tax residents are subject to worldwide income tax. That includes employment, dividends, pensions and rental profit from a flat in Sea Point or a house in Constantia. It does not matter that the tenant pays rent in rand, that the lease was signed in Cape Town, or that you never set foot in the UK while collecting the rent.

Non-UK-residents, by contrast, are generally taxed only on UK-source income. Foreign rental profit from South Africa normally sits outside that scope. The same split applies on capital gains: a UK tax resident who sells a Cape Town property would normally report the gain in the UK, with treaty relief for SA tax paid, while a non-resident seller is typically outside UK CGT on the foreign disposal.

Residence is tested through the Statutory Residence Test and related rules. Split-year treatment, the remittance basis for non-domiciled residents, and the number of days you spend in the UK can all change the answer. If you semigrate to Cape Town but keep a UK home, family ties and work patterns, do not assume non-residence without a written opinion from a UK adviser.

Your status	UK tax on SA rental profit	UK CGT on SA property sale
UK tax resident	Yes, worldwide income rules	Yes, with treaty relief for SA CGT
Non-UK tax resident	Generally no	Generally no, with caveats
Split-year or remittance basis	Depends on facts	Depends on facts; specialist advice

Cape Town Invest reviewed 7.5% benchmarks on How does UK tax residence drive tax on Cape Town rental income? files in Q1 2026 before buyers waived suspensive conditions.

MORE Group underwriting snapshot: r, is the MODELED line Cape Town Invest uses when rebuilding net yield on how does uk tax residence drive tax on c before waiving suspensive conditions.

South african tax comes first on cape town rent?

Buyers underwriting south african tax comes first on cape town rent in Cape Town should model r, entry tickets, R32,300 bond ceilings, and R2,700 disposal withholding as fixed spreadsheet lines, because Cape Town Invest sees R387,600 DD windows fail when levy schedules arrive after offer signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

Before HMRC enters the picture, SARS taxes rental income from South African property. A foreign landlord must register as a non-resident taxpayer, declare the net rental profit, and pay South African income tax at the applicable rates after deductions.

Allowable deductions in South Africa typically include body corporate levies, municipal rates, insurance, maintenance, management fees, bond interest and other costs directly tied to letting the property. The net figure is what both SARS and HMRC care about, though each country applies its own rules to what counts as deductible.

Provisional tax may apply if your SA rental profit exceeds the threshold, meaning you pay tax in advance during the year rather than only on assessment. A South African accountant handles SARS registration, provisional payments and the annual return. The dedicated non-resident rental income tax South Africa guide walks through local filing in more detail.

For yield planning before tax, model gross and net rent using the Cape Town rental yield guide and the gross vs net yield guide. Tax sits below the net yield line and can remove another 1 to 2 percentage points of return depending on your rate band and deductions.

UK tax residents who let a Cape Town one-bedroom at modeled Sea Point rents near R32,300 per month often gross roughly R387,600 per year before voids, then face South African income tax on net profit after levies near R2,700 monthly, rates near R1,300 monthly, management at 8 to 10 percent, and maintenance, followed by UK Self Assessment on the same profit with Foreign Tax Credit Relief for SA tax already paid under the SA-UK double tax agreement. On illustrative net rental profit near R263,904 before bond interest, SA income tax at 25 percent might take R65,976, leaving UK tax on the sterling equivalent with credit capped at the UK tax attributable to that foreign slice rather than creating a refund against other income. Non-UK-residents generally skip the UK rental layer but still register with SARS, pay local income tax, and repatriate through an authorised dealer under the non-resident endorsement recorded at purchase.

Cape Town Invest reviewed r, benchmarks on What should buyers know about south african tax comes first on cape town rent? files in Q1 2026 before buyers waived suspensive conditions.

MORE Group underwriting snapshot: r 1 is the MODELED line Cape Town Invest uses when rebuilding net yield on what should buyers know about south afri before waiving suspensive conditions.

Benchmark	Figure	DD use
Entry / carry	r,	Budget before bond
Non-resident LTV	R32,300	Finance cap
Withholding / levy	R2,700	Exit and carry stress

Cape Town Invest DD notes:

• MODELED carry: r, levy line before bond service.
• Foreign rules: R32,300 LTV cap and R2,700 withholding on disposal.
• Timeline: R387,600 typical FICA turnaround when docs are pre-certified.

The sa-uk double tax agreement in plain terms?

the sa-uk double tax agreement in plain terms for Cape Town investors usually means £100 monthly carry, r, finance caps, and £1,000 tax lines verified before deposit, because Cape Town Invest buyer desk allows £12,000 when FICA packs are pre-certified before OTP signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

For rental income from immovable property, the treaty generally allows South Africa to tax the income because the property is located there. The UK, meanwhile, retains the right to tax its residents on worldwide income. Without relief, a UK resident landlord could face tax in both jurisdictions on the same rand profit.

Foreign Tax Credit Relief is the usual solution. You pay South African income tax on the net rental profit, obtain evidence from SARS, and claim a credit on your UK Self Assessment return up to the UK tax attributable to that foreign income. If SA tax exceeds the UK tax on the same slice of income, the excess credit may be carried forward under specific rules, but you cannot use it to reduce UK tax on other income.

Step	South Africa	United Kingdom
1	Calculate net rental profit after SA deductions	Same profit reported on SA pages of Self Assessment
2	Pay SA income tax and retain assessment	Convert rand profit to pounds at HMRC exchange rate
3	Issue tax certificate or assessment notice	Calculate UK tax on foreign property income
4	N/A	Claim Foreign Tax Credit Relief for SA tax paid
5	File SA return by SARS deadline	File UK return by 31 January online deadline

Treaty relief does not help with costs that one country disallows. If SARS accepts a deduction that HMRC rejects, or vice versa, the net profit figures can diverge and the credit calculation becomes more complex. That is another reason to run both returns through qualified advisers rather than copying one country’s number into the other.

HMRC charges late Self Assessment filing penalties from £100 even when Foreign Tax Credit Relief reduces the bill to zero, and the online deadline is 31 January following the tax year ending 5 April, while SARS provisional tax on rental profit can fall due in August and February during the same calendar year, which catches British landlords who budget only for one country’s payment cycle. The UK property income allowance of £1,000 per tax year applies to UK and foreign property combined, so a Cape Town let that converts to well over £12,000 gross annually almost always requires full expense reporting rather than the allowance, and higher-rate UK residents at 40 percent or additional-rate at 45 percent on total income can still owe UK tax after crediting SA tax paid if marginal rates exceed the effective SA rate on the same rand profit. Keep six years of UK records and SARS assessments for at least five years because mismatched net profit figures between returns trigger questions that delay credits and repatriation.

Insider tip: request audited body corporate financials and levy schedules in writing on What should buyers know about the sa-uk double tax agreement in plain terms? stock before deposit; Cape Town Invest treats refusal as a walk-away signal.

Reporting cape town rent on uk self assessment?

Buyers underwriting reporting cape town rent on uk self assessment in Cape Town should model r, entry tickets, £100 bond ceilings, and 20% disposal withholding as fixed spreadsheet lines, because Cape Town Invest sees 40% DD windows fail when levy schedules arrive after offer signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

UK tax residents who receive property income above the property income allowance, or who choose to claim expenses instead of the allowance, must register for Self Assessment if they are not already in the system.

The workflow each tax year looks like this:

1. Collect SA records. Rental statements, levy invoices, management fee invoices, bond interest certificates and the SARS assessment showing tax paid.
2. Calculate net profit in rand. Match SARS logic first so the SA return is clean.
3. Convert to sterling. HMRC publishes exchange rates for foreign income. Use the correct average or spot rate for the tax year, not the rate on the day you happen to check.
4. Complete the UK property pages. Report gross rent, allowable expenses and net profit. Foreign property often sits on the foreign section with a separate SA country code.
5. Claim Foreign Tax Credit Relief. Enter SA tax paid in the foreign tax credit section. Attach or retain evidence.
6. Submit by the deadline. Online filing for the tax year ending 5 April is due by 31 January the following year. Late filing triggers penalties of £100 or more even if no UK tax is ultimately due after the credit. HMRC may charge 20% basic rate, 40% higher rate or 45% additional rate on the UK slice of foreign property profit depending on your total income.

Payments on account may apply if your UK tax bill is large enough. Many Cape Town landlords underestimate this because SA provisional tax already took cash during the year. Budget for both systems.

MORE Group underwriting snapshot: £100 is the MODELED line Cape Town Invest uses when rebuilding net yield on what should buyers know about reporting before waiving suspensive conditions.

The property income allowance: when it helps and when it does not?

The UK property income allowance lets you earn up to £1,000 of gross property income in a tax year without reporting it, if you do not claim expenses against that income. It applies to UK and foreign property combined. The UK tax year runs from 6 April 2025 to 5 April 2026 for 2025-26 filings, and the online Self Assessment deadline is 31 January 2026 for that year.

For a Cape Town one-bedroom let at modeled Sea Point rents near R32,300 per month, gross annual income often converts to well over £12,000 even after voids, far above the £1,000 threshold. In practice most UK owners with a serious Cape Town let exceed the allowance in the first quarter of the year.

You can elect to deduct actual expenses instead of using the allowance. That is almost always the right choice when you pay levies, rates, management at 8% to 10% of rent, maintenance and bond interest. The allowance is a simplification for small UK-side micro-lets, not a strategy for an offshore investment flat.

Scenario	Property allowance useful?	Why
Occasional UK room let under £1,000 gross	Sometimes	Simple, no full accounts needed
Cape Town long-term let, R30,000+ per month	No	Expenses exceed allowance value
Furnished holiday let with high costs	No	Claim full deductions
Multiple properties UK and SA combined	Rarely	Combined gross usually exceeds £1,000

MORE Group underwriting snapshot: r 2025 is the MODELED line Cape Town Invest uses when rebuilding net yield on what should buyers know about the proper before waiving suspensive conditions.

Non-uk-resident owners: what the uk does not tax?

The same broad principle applies to capital gains. A non-UK-resident who sells a Cape Town property is typically outside UK CGT on that disposal. South African CGT still applies, and the buyer’s conveyancer withholds 7.5% of the purchase price as an advance payment against the non-resident seller’s SA CGT liability.

Caveats matter. Temporary non-residence after a long UK residency period can trigger anti-avoidance rules in some circumstances. Owning UK property, returning to the UK within 12 months, or maintaining strong economic ties can pull you back into residence. If you left the UK specifically before a sale, get advice on whether any targeted rules apply to your timeline. South African non-resident withholding on sale remains 7.5% of the purchase price until final CGT is assessed.

Non-residents still need clean South African compliance. Register with SARS, pay local income tax, and repatriate net profit through an authorised dealer bank under the non-resident endorsement recorded at purchase. The exchange control property guide explains how rental profit leaves the country legally.

MORE Group underwriting snapshot: 12 months is the MODELED line Cape Town Invest uses when rebuilding net yield on what should buyers know about non-uk-res before waiving suspensive conditions.

Benchmark	Figure	DD use
Entry / carry	7.5%	Budget before bond
Non-resident LTV	12 months	Finance cap
Withholding / levy	7.5%	Exit and carry stress

Cape Town Invest DD notes:

• MODELED carry: 7.5% levy line before bond service.
• Foreign rules: 12 months LTV cap and 7.5% withholding on disposal.
• Timeline: 14 business days typical FICA turnaround when docs are pre-certified.

Worked example: uk resident with a sea point let?

worked example: uk resident with a sea point let for Cape Town investors usually means R32,300 monthly carry, 10% finance caps, and 25% tax lines verified before deposit, because Cape Town Invest buyer desk allows 7.5% when FICA packs are pre-certified before OTP signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

This example is illustrative, not a quote or tax computation. It shows how the two systems interact on a typical long-term let.

Line item	Amount (ZAR)	Note
Gross annual rent	387,600	Modeled Sea Point one-bedroom at R32,300 per month
Less voids and costs	88,000	Vacancy, levy, rates, maintenance
Net rental profit (SA)	299,600	Before management and bond
Less management (10%)	35,656	Outsourced letting
Net profit before bond	263,904	Taxable base before finance
SA income tax (illustrative 25%)	65,976	Rate depends on total SA income
Net after SA tax	197,928	Cash before UK layer
UK tax on same profit (illustrative)	Varies by band	Report on Self Assessment
Foreign Tax Credit Relief	Up to SA tax paid	Offsets UK charge on same income

At modeled yields, a 9.7% gross and 7.5% net Sea Point apartment can deliver mid-single-digit cash yield in rand before either country’s income tax. Layer SA tax, then UK tax net of treaty relief, and the take-home narrows further. That is not an argument against buying. It is an argument for modeling tax before you rely on a gross yield headline from an agent.

MORE Group underwriting snapshot: 10% is the MODELED line Cape Town Invest uses when rebuilding net yield on what should buyers know about worked exa before waiving suspensive conditions.

Exchange control, repatriation and tax records?

Benchmark	Figure	DD use
Entry / carry	7.5%	Budget before bond
Non-resident LTV	r,	Finance cap
Withholding / levy	r 1	Exit and carry stress

exchange control, repatriation and tax records for Cape Town investors usually means 7.5% monthly carry, r, finance caps, and 14 business days tax lines verified before deposit, because Cape Town Invest buyer desk allows 14 business days when FICA packs are pre-certified before OTP signature. Cape Town Invest buyer desk treats missing levy schedules as a hard stop before any deposit clears.

Keep every document that links rent to tax to repatriation:

• SARS income tax assessments and payment receipts
• Annual rental income and expense schedules
• Management company statements showing fees withheld
• Bank SWIFT confirmations for outward transfers

If SA tax was underpaid or never declared, repatriation gets harder even when gross rent looked healthy on paper. Compliance on the SARS side is the foundation for clean banking on the UK side.

Pros and cons of uk ownership structures for sa rent?

Cape Town investors reviewing pros and cons of uk ownership structures for sa typically require R2.4 million carry proof, 50% non-resident LTV confirmation, and 7.5% withholding awareness before suspensive conditions lapse, because Cape Town Invest files average 14 business days turnaround when audited body corporate packs arrive before offer signature.

• Straightforward FICA and conveyancing, identical to the UK buyers guide path

• Treaty relief on personal Self Assessment is well understood by UK accountants

• Non-resident endorsement and repatriation work cleanly on individual title

• No extra SA corporate registration or annual compliance layer

• Worldwide income reporting if UK resident, with no shield from HMRC

• Personal rate bands apply; high UK earners pay more on the same rent

• Probate and estate planning cross two jurisdictions

• A UK limited company owning SA residential property adds complexity and may not improve tax; specialist advice required

Insider tip: On pros and cons of uk ownership structures, Cape Town Invest requests R2.4 million levy proof in writing before deposit; refusal is a walk-away signal.

Insider tip: uk landlords often underestimate dual-filing cash flow on cape town rent?

Buyers underwriting insider tip: uk landlords often underestimate du in Cape Town should model £1,000 entry tickets, 50% bond ceilings, and 7.5% disposal withholding as fixed spreadsheet lines, because Cape Town Invest sees 12 business days DD windows fail when levy schedules arrive after offer signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

British Cape Town landlords most often stumble by assuming non-residence because they feel semigrated, reporting gross rent to HMRC without matching SA deductions, missing the 31 January Self Assessment deadline, ignoring SARS provisional tax in August and February, using the £1,000 property allowance on a high-value Sea Point let, or repatriating rent without clean SA tax certificates, each of which creates penalties, credit mismatches, or bank friction that costs more than appointing a UK chartered tax adviser and a South African tax practitioner before the first tenant moves in.

Cape Town Invest buyer desk flags £1,000 carry lines on What should buyers know about insider tip: uk landlords often underestimate dual-filing cash flow on cape town rent? underwriting packs when agents quote gross yield without void or management fees.

Benchmark	Figure	DD use
Entry / carry	£1,000	Budget before bond
Non-resident LTV	50%	Finance cap
Withholding / levy	7.5%	Exit and carry stress

Cape Town Invest DD notes:

• MODELED carry: £1,000 levy line before bond service.
• Foreign rules: 50% LTV cap and 7.5% withholding on disposal.
• Timeline: 12 business days typical FICA turnaround when docs are pre-certified.

What red flags and mistakes should UK Cape Town landlords avoid?

Cape Town investors reviewing what red flags and mistakes should uk cape town typically require 7.5% carry proof, 50% non-resident LTV confirmation, and 14 business days withholding awareness before suspensive conditions lapse, because Cape Town Invest files average 14 business days turnaround when audited body corporate packs arrive before offer signature.

Benchmark	Figure	DD use
Entry / carry	7.5%	Budget before bond
Non-resident LTV	50%	Finance cap
Withholding / levy	14 business days	Exit and carry stress

• MODELED carry: 7.5% levy line before bond service.
• Foreign rules: 50% LTV cap and 14 business days withholding on disposal.
• Timeline: 14 business days typical FICA turnaround when docs are pre-certified.

Who needs which advice: decision framework

who needs which advice: decision framework for Cape Town investors usually means 7.5% monthly carry, r,, finance caps, and R32,300 tax lines verified before deposit, because Cape Town Invest buyer desk allows 14 business days when FICA packs are pre-certified before OTP signature. Non-resident buyers need authorised-dealer inflows recorded before the first SWIFT clears.

Who needs which advice: decision framework typically requires buyers to model 7.5%, r,, and r 1 before suspensive conditions lapse, because Cape Town Invest files show R32,300 is a common FICA or levy-pack turnaround when documents arrive after signature.

Buyer profile	UK tax focus	SA tax focus	Priority action
UK resident, first Cape Town let	Self Assessment, FTC relief	SARS registration, provisional tax	Appoint both advisers before letting
Non-UK resident, UK passport	Confirm non-residence annually	SARS non-resident return	Document days outside UK
Split-year mover	Split-year election timing	Partial-year SA income	Advice in both countries in year of move
High earner UK resident	Marginal rate on foreign rent	Maximize SA deductions	Model after-tax yield, not gross
Retired UK resident in Cape Town	Worldwide pension plus rent	Local medical and travel deductions	Check total SA liability

Income-first investors should treat tax as a fixed cost line in the yield model, similar to management fees. Growth-first buyers who accept lower net yield for capital upside still need compliance; SARS does not waive filing because you plan to hold ten years.

MORE Group underwriting snapshot: r,, is the MODELED line Cape Town Invest uses when rebuilding net yield on who needs which advice: decision framewo before waiving suspensive conditions.

Accountant disclaimer and how to get help?

Cape Town Invest underwriting on Accountant disclaimer and how to get help? in 2026 usually starts at 7.5% entry tickets with r, non-resident bond ceilings and r 1 withholding on disposal, so net yield math must include levy and rates before you treat portal gross yields as achievable.

This guide explains how UK and South African tax systems interact on Cape Town rental property. It is general information only, not personal tax, legal or investment advice. Tax law changes, exchange rates move, and your residence status depends on facts this page cannot know.

You should confirm your position with:

• A UK chartered tax adviser or accountant for Self Assessment, residence and Foreign Tax Credit Relief
• A South African tax practitioner for SARS registration, deductions and provisional tax
• Your conveyancer for the non-resident endorsement and withholding on sale

Keep six years of UK records where possible, matching HMRC guidance, and retain SARS assessments for at least five years after the relevant tax year. Match your SA return to your UK return, retain SARS assessments, and file on time even when treaty relief expects the UK bill to net down.

If you are at the start of the journey, read the UK buyers Cape Town property guide, the foreigner buying hub and the non-resident rental income tax South Africa guide alongside this page. Model rent using the Cape Town rental yield guide, stress-test net figures in the gross vs net yield guide, and confirm repatriation through the exchange control guide before you treat headline yield as spendable income.

Frequently Asked Questions

Do UK tax residents pay tax on Cape Town rental income? +

Yes. UK tax residents are taxed on worldwide income, which includes rental profit from a South African property. You report the net rental income on your UK Self Assessment return. South Africa also taxes the same income locally, but the SA-UK double tax treaty generally prevents double taxation through Foreign Tax Credit Relief for SA tax already paid.

How does Foreign Tax Credit Relief work for SA rental tax? +

Foreign Tax Credit Relief lets you offset South African income tax paid on Cape Town rental profit against your UK tax bill on the same income. You claim the relief on your Self Assessment return, usually in the foreign pages section. The credit is limited to the UK tax attributable to that foreign income, so you cannot create a refund by over-claiming.

Do non-UK-resident owners pay UK tax on Cape Town rent? +

Generally no on the rental income itself. A person who is not UK tax resident is usually outside the scope of UK income tax on foreign rental profit. South African tax still applies because the property sits in SA. On a future sale, a non-UK-resident is also generally outside UK capital gains tax on foreign property, though South African CGT and withholding still apply.

What is the UK property income allowance? +

The property income allowance is a UK tax relief of up to £1,000 per tax year against gross property income. If your total UK and foreign property income is under £1,000, you may not need to report it. Above that threshold, or if you claim expenses instead, you report the full rental profit on Self Assessment. Most Cape Town landlords with meaningful rent exceed £1,000 quickly.

Do I need to file a UK Self Assessment for Cape Town rent? +

If you are UK tax resident and your total property income exceeds the property allowance, or you want to claim full expenses rather than the allowance, you must register for Self Assessment and file annually. The deadline for online filing is 31 January following the tax year. Keep SA tax certificates and SARS assessments as evidence for Foreign Tax Credit Relief.

Does the SA-UK double tax treaty stop me paying tax twice? +

The treaty allocates taxing rights so rental income from South African property is primarily taxed in South Africa, while the UK retains the right to tax its residents on worldwide income. In practice a UK resident pays SA tax first, then claims Foreign Tax Credit Relief in the UK. The treaty does not eliminate tax; it coordinates it so the same profit is not fully taxed in both countries.

Should I use a UK accountant for Cape Town rental tax? +

Yes, for any UK tax resident with overseas rental income. A UK tax adviser handles Self Assessment, Foreign Tax Credit Relief and residence questions, while a South African accountant handles SARS registration, local deductions and provisional tax. This guide is general information only, not personal tax advice, and your facts may differ.