Kom Huistoe

KOM HUISTOE-NUUSBRIEF

Nommer 47 - Januarie / Februarie 2008


Liewe Lesers

Voorspoedige 2008 - mag dit ʼn wonderlike jaar wees!
Ons sou eers weer aan die einde van Februarie ʼn nuusbrief stuur, maar daar is nogal baie nuus.

 

Soos gebruiklik, begin ons met die noodsaaklike herhalings ...  Hierdie is die gratis nuusbrief van die Kom Huistoe-Veldtog van AfriForum vir alle Suid-Afrikaners wat na Suid-Afrika wil terugkeer, reeds terug is of besig is om terug te keer.  Om op die nuusbrief in of uit te teken, kommentaar te lewer of 'n bydrae te stuur, kontak ons by alana@afriforum.co.za.  Merk die e-pos “KOM HUISTOE INTEKEN”, “KOM HUISTOE UITTEKEN” of met die onderwerp van julle keuse.  Die nuusbrief verskyn maandeliks in beide Afrikaans en Engels en nuwe intekenaars is altyd welkom.  Onthou ook dat ons die medewerkers en adverteerders wel deeglik keur, maar geen waarborge vir hulle dienste kan voorsien nie en nie vir hulle aksies verantwoordelik gehou kan word nie.  Lewer asseblief ook kommentaar op hulle dienslewering.

 

FINANSIËLE NUUS VIR MENSE IN DIE VK

Fanus Jonck stuur die volgende inligting aan ons:

RESIDENCE AND DOMICILE REVIEW

On Friday 18 January 2008 HMRC finally published draft legislation concerning changes to be made to the UK’s residence and domicile regime. These changes which are effective from the 2008/09 tax year broadly followed our expectations and I set out below a summary. It should be noted that the legislation not necessarily is the “final version”. However it seems unlikely that there will be any substantive changes.

TAX RESIDENCE

From 6 April 2008 days of arrival and departure are now to be taken into account when determining whether a person is a UK tax resident. The only exception is where a passenger is in transit (i.e. enters the UK but does not leave ‘airside’). It should be noted that the non-statutory day counting test, whereby if an individual spends more than 91 days in the UK (with such average being taken over a period of 4 years) he will be considered to be a UK resident, remains and that, for the purposes of this test also, days of arrival and departure should be taken into account when calculating the number of days spent in the UK with effect from 6 April 2008.

REMITTANCE BASIS: NEW REGIME

Where an individual has been resident in the UK in at least 7 out of the 9 tax years immediately preceding the relevant tax year, they will be subject to UK tax on their worldwide income on an arising basis unless they pay a £30,000 annual charge and elect for the remittance basis of taxation to apply. Under the draft legislation there is a £1,000 de minimis limit whereby non-UK domiciled individuals who receive less than £1,000 offshore income and capital gains in a tax year will automatically qualify for the remittance basis of taxation with no election having to be made (and no annual charge being paid). Where an individual has been resident for less than 7 tax years they will be able to elect for the remittance basis of taxation to apply without paying the £30,000 annual charge. It appears that it will be possible for individuals to elect in and out of the remittance basis (and therefore the annual charge) on a year-by-year basis, which may allow some scope for planning. It should be noted that the personal allowance for income tax purposes and the annual exemption for capital gains tax will not be available if the remittance basis of taxation is claimed. As feared, if an individual elects for the remittance basis of taxation and the annual charge of £30,000 is paid, the £30,000 will not be offset against any tax arising on remittance of funds to the UK.

CLOSURE OF LOOPHOLES

Various loopholes have also been closed down:

  • The ‘ceased source’ loophole, where an offshore bank deposit account was closed in one tax year and the accumulated interest remitted tax free in the next fiscal year, is no longer available.
  • The “remittance in kind” loophole has now been closed so that foreign income and foreign gains will be treated as remitted if the proceeds are remitted to the UK in any form. Therefore if an individual brings property (e.g. a car or jewellery) into the UK that was purchased outside the UK with foreign income or gains this will now be treated as a taxable remittance.
  • Gifts and other alienation strategies have been attacked. This means that an individual will no longer be able to make a gift to a close relative of offshore income or gains that they subsequently bring to the UK without this being considered to be a remittance. Additionally it will no longer be possible to “wash-out” offshore unrealised gains by settling assets in to an offshore trust.
  • The new rules on remittances will also apply to offshore funds (i.e. those offshore funds that produce offshore income gains). This removes an anomaly whereby, in certain circumstances, such income was not taxed if remitted in the year that it arose.
  • The rules in relation to a non-UK domiciled individual who is a shareholder in an offshore company (that is effectively controlled by that individual and his associates) have changed. From 6 April 2008 gains on UK situs assets realised by that company will be attributed to the shareholder (in proportion to his shareholding) and taxed on him in the UK tax year in which the gains are realised. Where the company realises gains on non-UK situs assets those gains will only be taxable in the UK if the non-UK domiciled shareholder remits those to the UK.
  • Non-UK domiciled settlors of non-UK resident trusts will now be chargeable on the remittance basis in respect of gains accruing to the trustees (if they or their family members are beneficiaries). This will mean that gains realised on non-UK situs assets will only be taxable on remittance to the UK but that gains on UK situs assets that are realised by the trustees will be taxable on the settlor in the UK tax year when they are realised.
  • Non-UK domiciled beneficiaries of non-resident trusts will now be subject to UK capital gains tax when they receive capital payments. The remittance basis will not apply to such payments. This means that even if the non-UK domiciled beneficiary receives a capital payment of non-UK gains outside the UK and does not remit those funds to the UK they will still be chargeable to UK capital gains tax. This therefore appears to put a beneficiary in a worse position than if they had owned the asset personally. Additionally gains that have been realised in tax years prior to 6 April 2008 will be matched with distributions after 6 April 2008 to non-UK domiciled beneficiaries. Therefore this element of the legislation appears to be retroactive in effect and harsher than anticipated.
  • A flaw which allowed income arising in one tax year to be remitted tax free in the following tax year by claiming the remittance basis in the first year but not the second, has been removed.

As can be seen from the details provided above the changes are far-reaching. I therefore recommend that if you are impacted, or fear you might be impacted by these changes, you take advice as a matter of some urgency. There appears to be a short window of opportunity between now and 5 April 2008 to restructure your affairs in a manner that will mitigate your tax exposure. Please let me know if you would like to meet to discuss your position further.

Fanus Jonck - tax@jonck.net

 

WERK!

Fanie Coetzee wat een van die grootste konstruksiemaatskappye in Suider-Afrika verteenwoordig, skryf:

Ek wil net vir jou 'n opdatering gee van poste wat dringend gevul moet word. Ons is tans 'n bietjie in 'n "honeymoon" fase, maar ons verwag groot kontrakte en werk wat gaan kom tussen Februarie en Maart. Die volgende poste is tans beskikbaar:

  • Site Agents (building & civil sites);
  • Senior Concrete Foremen;
  • General Foremen (building & civil sites);
  • Quantity Surveyors;
  • Site Engineers (building & civil sites);
  • Foremen (earthworks).

Die kandidate moet ondervinding hê - nie minder as 5 tot 7 jaar nie. Ons is op soek na senior mense omrede daar nie tyd gaan wees om die mense op te lei nie. Die kandidate moet ook ondervinding hê in die bou van "high-rising" geboue. Hotelle, winkelsentrums, kantoorgeboue, ensovoorts. Ek het al 'n paar goeie kandidate gekry wat my gekontak het. Dankie vir julle hulp en ek hoop dit gee ʼn bietjie meer duidelikheid aan die mense oor waarna ons op soek is. Ek weet nie hoeveel plek beskikbaar is in die nuusbrief nie, maar enigiemand wat werk soek, kan my kontak. Ek ken 'n paar mense in die werwingsomgewing en kan altyd probeer om ander mense te help om werk te kry. Dit is tog waaroor alles gaan. Dus, indien daar ander mense buite die konstruksie-omgewing is wat ook werk soek, kan hulle my kontak. Ek sal hulle CV's aan ander werwingsmaatskappye gee en probeer help.

Fanie Coetzee - fanie@oneworldhc.com

 

NOG WERK

Alta skryf: Ons is 'n Siviele Ingenieursmaatskappy "ITS Engineers" in Pretoria. Ons is op soek na 'n Senior Vervoer Ingenieur om vir ons 'n kantoor in Rosebank, Johannesburg te bestuur. Verder het ons ook ʼn pos vir ʼn tekenaar met 5-jaar ondervinding in vervoer en GIS sal 'n bonus wees. My kontakbesonderhede is 0027-83-4177453, of 0027-12-3491664, of alta@itse.co.za.

OORWEEG U `N BEROEP AS `N FINANSIëLE ADVISEUR?

Ou Mutual Persoonlike Finansiële Advies is op soek na persone om opgelei te word as finansiële adviseurs. Die suksesvolle kandidaat is:

  • ʼn Hoogs energieke persoon;
  • 23 jaar en ouer;
  • Besit Graad 12 of ʼn hoër kwalifikasie;
  • Beskik oor eie vervoer en woon in Pretoria omgewing;
  • Is rekenaarvaardig en kan onafhanklik werk.

Vergoeding bedra R6 000 + kommissie per maand.

Indien u belangstel, kan u u CV soos volg aan Jannie Heymans besorg:

Per hand: Jannie Heymans, Ou Mutual Hatfieldtak, Pencardia 1 Tweede vloer, Pretoriusstraat 509, Arcadia.
Per pos: JG Heymans, Ou Mutual Hatfieldtak, Posbus 5, Pretoria, 0001.
Per faks: Vir aandag : Jannie Heymans, 0866317344.
Per epos: jheymans@oldmutual.com.

NOG WERK BESKIKBAAR

Pieter Oosthuizen is dringend op soek na:

  • ʼn Tak Administrateur, Benrose – verspreider van sekuriteitsprodukte; R7000 p/m;
  • ʼn Restaurantbestuurder, Aucklandpark, R8000 – R10000;
  • Eiendomsmakelaars, Midrand, R8000 – R10000;
  • Sosiale werker – halfdagpos – Krugersdorp;
  • en meer.

Kontak hom by pieter@enable.co.za.

 

VERHUISINGSDIENSTE

Agente wat julle om kwotasies vir die verhuisingsproses kan nader, is:

Alle korrespondensie moet in Engels geskied, asseblief.

HUIS BESKIKBAAR

huis

Michelé skryf: Are you looking to return home or sending your staff member out on contract to the Roodepoort / Honeydew area in South Africa? For a long or short-term let, we have a secure detached corner duplex, 3 decent-sized bedroom townhouse, with 2 full bathrooms, one en-suite to main bedroom with balcony. Lounge with open-plan dining room, lovely fitted kitchen, private garden including garden service, with additional side entrance to back, double garage with entry into house and carport space for an addition 2 cars, alarm system, electric fencing around complex, remote control access at entrance to complex. Only 3 years old. Rental negotiable to the right tenant. Contact: John (c): +27 (082) 4352381 in SA or Michelé (w) +944 (01452) 886227 or (h) +944 (01242) 232433 in UK.

KORRESPONDENT GEVRA

Beryl vra: I am one of your Come Home Newsletter members, always find the Newsletter so interesting. My reason for writing: I noticed under the heading Medical Schemes the November edition, a lady named Eva enquired about medical insurance rates in South Africa and Ronell Kruger of Solidariteit Gesondheidsorg replied. Since it is possible that I will want to return to South Africa in due course, I would really like to be in touch with Eva or anyone similar to her and wonder if you could pass on my enquiry. I am 66 years of age, so Eva and I might be in a similar situation as far as our intentions go and the type of situations we would have to face if we return. It would be nice to be in touch with her or someone similar. I am divorced and have lived in Canada for a number of years, but I am growing weary of having no family here. I hope you can assist me.

As jy ‘n senior remigrant is wat na Suid-Afrika wil terugkeer, of reeds terug is, en aan Beryl wil skryf, stuur asseblief jou eposadres aan ons by alana@afriforum.co.za. Dankie by voorbaat!

ONDERWYS IN SUID-AFRIKA

Danielle het oorsee as onderwyseres gekwalifiseer en wil nou na Suid-Afrika terugkeer om hier te kom skoolhou. Alison Papenfus van Placements in Education het die onderstaande advies aan haar gestuur. As julle vrae oor onderwys in Suid-Afrika het, kontak gerus vir Alison by eap@tiscali.co.za.

Hello Danielle, and thank you for your note. The first thing you will need to do is to contact the South African embassy nearest to you and take in all of your original certificates of qualification; and ask for SAQA (www.saqa.org.za) to evaluate your qualifications. If they tell you to wait until you arrive that is fine - but you cannot begin the process of finding a job until it is done, so it may be worth waiting and having it done before returning. While that is going on, you need to get a letter from all of the schools that you have worked for in Europe saying that your conduct was always professional and satisfactory. Then you need a police clearance certificate for all the countries you worked in to say you were never convicted of a crime. At the same time, get some testimonials from principals you have worked for saying exactly what you did at their schools and how well you can do it. Once you have the SAQA evaluation, you have to apply for SACE (SA Council of Educators) registration. This body ensures that teachers behave professionally and that unsuitable persons cannot be employed as teachers. You can contact them via www.sace.co.za and you will have to submit the letters from previous employers and the police clearance certificate(s). As soon as you have applied for SACE registration and have a response from them (usually a letter saying it will take 3 months to evaluate your application), then you can teach legally in South Africa. Once you have the paperwork in order, please let me have a copy of your CV, SACE and SAQA certificates, and I will do what I can to find you a job in the area of your choice. Usually we don’t manage to get teachers employed before they arrive in South Africa - but let’s see how it goes. Best regards – Alison – eap@tiscali.co.za

NAVORSING OOR SUID-AFRIKANERS IN DIE VK

Denise Hofman en Nienke Hettinga is twee Nederlandse studente wat navorsing doen oor Suid-Afrikaners in die VK. Hulle vra hulp asseblief: We are two students from the Netherlands and in a few days we leave for London to research South Africans living there. We were wondering if you could help us with our survey. We designed a survey to get an idea of the characteristics of South Africans living in London. We ask you to contact us if you are interested in helping us with our research, which for now consists of a survey that takes about ten minutes to fill out. Our contact address is: d.hofman@chello.nl. Thank you in advance and kind regards - Denise and Nienke

VERLANGHOEKIE

braai

Hierdie maand se foto is nie van Suid-Afrika nie, maar van Kanada. Erika de Wet skryf: Wil net wys dat ons ten spyte van die sneeu voortgaan om te braai. Dit was op Nuwejaarsdag – leeekkkkkeeerrrr boerewors. Het dit so ‘n ruk gelede in Toronto gekoop en wou dit nie in 'n pan gaarmaak nie – het gewag vir die kole. En was dit lekker, ons het omtrent elke stukkie opgemeet dat een tog net nie meer as die ander een gekry het nie. Ek dink nie een van ons bure het ons gesien nie, want hulle sou seer sekerlik gedink het ons is totally crazy!

OORDENKING

Ons oordenking is weer ʼn gedagte van die week van ds. Gawie Cloete van Mariental. Hy kan gekontak word by gawie@mweb.co.za. Dankie, ds. Gawie!

Volgens Paulus is die krag wat God uitoefen in en deur gelowiges iets wat nie onderskat moet word nie. Lees Efesiërs 1:18–20: “Ek bid dat Hy julle geestesoë so verhelder dat julle kan weet watter hoop Sy roeping inhou, en watter rykdom daar is in die heerlike erfenis wat Hy vir die gelowiges bestem het, en hoe geweldig groot Sy krag is wat Hy uitoefen in ons wat glo. Dit is dieselfde kragtige werking van Sy mag wat Hy uitgeoefen het toe Hy Christus uit die dood opgewek en Hom in die hemel aan Sy regterhand laat sit het …”

Een belangrike ding wat ʼn mens moet onthou wanneer jy lees van hierdie “krag in jou”, is dat dit steeds God se krag bly! Dit is Sy krag wat Hy uitoefen. Dit is dus Hy wat bepaal hoe Hy hierdie krag aanwend en allermins ek as mens. Dit gaan ook nie daarom dat ek as gelowige nou kragtige dinge kan begin doen met die gedagte om daardeur die eer te ontvang nie.

En tog bid Paulus dat die gelowiges in Efese, en ek en jy, sal besef hoe groot die krag is wat God in ons uitoefen. Hierdie krag is tot beskikking vir enigiets wat tot Sy eer sal strek. Eintlik wil Paulus ons net daaraan herinner dat ons altyd moet besef/onthou wat ons van die Here kan verwag. Ons moet nooit uit hoop uit raak nie.

Is daar dus iets in jou lewe wat maak dat jy kragteloos voel, of wat maak dat jy sonder hoop is – dalk jou huwelik wat nie loop soos dit moet nie, en waarvoor jy nie meer raad het nie? Of jou kinders waaroor jy bekommerd is en besef jy het gedoen wat jy kon, maar…? Of dalk ʼn geheime slegte gewoonte (sonde) waarmee jy net nie gebreek kan kry nie …? Hoor dan: God se krag is tot jou beskikking. Moenie hoop verloor nie. Stel jou verwagting in die Here en doen wat jy kan. Los die res vir die Here.

 

Met Valentynsdag en Skrikkeldag voor die deur, 'n romantiese maand voor die deur. Bederf iemand spesiaals in jou lewe! Vriendelike groete tot volgende keer!

Alana & kollegas
AfriForum
[www.komhuistoe.co.za / alana@afriforum.co.za]