# Saint Helena island: cross-border points v0.3

> **General reference only.** This skill is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts. It covers Saint Helena island only, not Ascension or Tristan da Cunha, which have separate laws.

## Who this applies to

Non-residents with Saint Helena income, residents with foreign tax, associated parties, importers, and buyers of land.

## Rates, bands and thresholds

| Item | Figure and conditions | Tax year | Official URL |
|---|---|---|---|
| Scope of tax | Income earned, accrued or derived in or from Saint Helena (s.8) | 2026 | https://www.sainthelena.gov.sh/documents/Income-Tax-Ord-Updated-011021 |
| Foreign tax credit | Credit for foreign tax paid by a resident, capped at the Saint Helena tax on that income; written claim within 4 years of the year end, up to 2 more if allowed (s.50) | 2026 | same |
| Withholding | 10% on bank-deposit interest paid by listed payers; remit within 15 days after month end; final if correctly deducted (ss.25 to 27) | 2026 | same |
| Withholding statement | Payee certificate at time of payment (Regulation 18); regulations 11 and 13 to 16 apply (Regulation 19) | 2026 | same |
| Arm's length | Commissioner may reallocate income, deductions or credits between associates (s.78) | 2026 | same |
| Stamp duty on land | 2.5% to £150,000; 3% on £150,000 to £500,000; 5% above £500,000 (Schedule Item D(a)) | 2026 | https://www.sainthelena.gov.sh/documents/20250707_Stamp-Duties-Ordinance_CONSOLIDATED |
| Second residential property | Additional 2.5% on full value if the buyer already owns residential property on St Helena (Item D(b)) | 2026 | same |
| First home relief | 0% to £100,000 for qualifying first-time buyers of a primary residence (Item D(c), (d)) | 2026 | same |
| Customs duty | Set line by line in the tariff, for example 5% or 20% ad valorem; the sample lines are 9619.00.40 at 5% and 9701.10.00 at 20% | 2026 | https://www.sainthelena.gov.sh/documents/St-Helena-Tariff-July-2025.pdf |

## The base

Non-residents: income from employment exercised on the island, wherever paid; business income attributable to activity there, including through a permanent establishment; and property income paid by a resident, deducted by a permanent establishment, or from property on the island (s.2). Tax Guide 12 states that tax is charged only on income earned in Saint Helena. Section 50 still gives a credit where a resident is liable on foreign-source income.

Transfer pricing: s.78 is the only rule. An associate is any person who acts or may act on the other's directions, including a spouse or child. The Ordinance prescribes no documentation or country-by-country report. Section 79 lets the Commissioner disregard or recharacterise a scheme with a main purpose of tax avoidance, or a transaction without substantial economic effect.

Customs: HM Customs controls imports and exports at Jamestown, Rupert's and the airport. The revenue it collects is based on import taxes; the page says the market does not allow for export tariffs. Liquor duty and excise also apply (HM Customs page).

## Deadlines and filing

Foreign tax credit: apply in writing with all information needed, including any refund of the foreign tax (s.50(2)). A later refund of foreign tax is repayable within 30 days (s.50(4)).

Leaving: file at least 14 days before departure if s.37(3) applies. The Commissioner may demand tax early if a person may leave without paying (Regulation 24).

Withholding: deduct when paying, remit within 15 days after month end, give a certificate at payment.

Imports: classify the goods on the tariff, then enter them with HM Customs. Customs opens Mondays to Fridays 09:00 to 15:00.

Land: duty on a transfer is payable under the Stamp Duties Ordinance. The additional 2.5% is refunded if the only other home is sold within six months. First home relief is clawed back on specified events within five years.

## Penalties and interest

Failure to deduct withholding: s.69, on top of the tax. Late remittance: 10% plus 1% a month (s.67). A s.78 adjustment that shows a false statement can lead to s.68 penalties.

## Cross-border points

Saint Helena is the subject of this skill. Check the other country's rules for its side. Whether any double tax arrangement covers Saint Helena is not confirmed: see below. Ascension and Tristan da Cunha are separate.

## Two worked examples that recompute

Example 1: resident with £10,000 foreign income, £3,000 foreign tax, and £2,600 Saint Helena tax on that income. The credit is capped at £2,600.

```oa-check
name: Credit cap
inputs:
  foreign_tax: 3000
  sh_tax: 2600
steps:
  - unrelieved: foreign_tax - sh_tax
expected:
  unrelieved: 400.00
```

Example 2: land only, £200,000, standard rates.

```oa-check
name: Stamp duty
inputs:
  first: 150000
  rest: 50000
steps:
  - duty: first * 0.025 + rest * 0.03
expected:
  duty: 5250.00
```

## Ask the client first

- Resident or non-resident?
- Where is the work or activity done?
- Foreign tax paid, and any refund?
- Related-party transactions?
- Goods imported, by HS code?
- Land being bought, and existing property owned?

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Ordinance 2012 and Income Tax Regulations 2012, consolidation authoritative at 1 October 2021, read for the sections and regulations cited | https://www.sainthelena.gov.sh/documents/Income-Tax-Ord-Updated-011021 | 2026-11-01 |
| Tax Guide 12, Questions on Taxes and Allowances (April 2024), read in full | https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-12-Questions-on-Taxes-Allowances-on-St-Helena | 2026-11-01 |
| Stamp Duties Ordinance 1987, consolidated, read for Schedule Item D | https://www.sainthelena.gov.sh/documents/20250707_Stamp-Duties-Ordinance_CONSOLIDATED | 2026-11-01 |
| St Helena Tariff, July 2025, read for the schedule layout and the lines cited | https://www.sainthelena.gov.sh/documents/St-Helena-Tariff-July-2025.pdf | 2026-11-01 |
| HM Customs page, read in full | https://www.sainthelena.gov.sh/st-helena/government/portfolios/safety-security-and-home-affairs/hm-customs/ | 2026-11-01 |
| Government press releases, listing page 15 (23 March 2026 bill outcome; ExCo diesel item), read for the items cited; the listing page moves as new items appear | https://www.sainthelena.gov.sh/category/press-releases/page/15/ | 2026-11-01 |

Not yet confirmed: Double tax arrangements. Any withholding on non-resident dividends, royalties or fees: the Ordinance's withholding Part covers deposit interest only, and no other was found. The 2026 customs duty changes on alcohol, tobacco and vaping (ExCo Memo 05/2026): outcome not read, so the July 2025 tariff may be out of date on those lines. Diesel exemption extended to 31 March 2028 by ExCo approval; the order itself was not read. Excise tariffs and Liquor Duty rates. Stamp duty exemptions and the footnote stating the consolidation is authoritative at 1 April 2019 though it carries L.N. 23 of 2025.