I was employed in the UK for 3 months during the 2016 tax year and had to tax return to SA for personal reasons. I do meet the physical presence tests for purposes of being taxed in SA on my income received in the UK. But, my question is whether I can take the NHS contributions made in the UK as an additional foreign tax credit against my taxable income when doing my 2016 SARS tax return? Both tax and NHS amounts were deducted from my UK salary but I haven't been able to claim back anything from NHS. If I can't deduct NHS as a foreign tax credit then I will have a huge tax liability here in SA as the straight tax comparison between SA and UK results in a huge "underpayment" of tax on my side in SA.