SARS eFiling Guide for South African Expats: How to Manage Your SA Tax from the UK

SARS eFiling is the online portal where South African taxpayers submit returns, make payments, and manage their tax affairs. For SA expats in the UK, it is the main way to stay on top of your SARS obligations without having to fly home.

Registering for SARS eFiling

You can register at www.sarsefiling.co.za. You will need your SA ID number, tax reference number, a valid email address, and a South African mobile number for the one-time PIN verification. If you no longer have a SA SIM card, this last requirement becomes a problem - WBForex can help you register or regain access directly through SARS.

Submitting a tax return

The SA tax year runs from 1 March to 28 February, with filing season typically opening in July. Log in, navigate to Returns, select Income Tax, pick the relevant year, complete the ITR12 form, and submit. It sounds straightforward, but expat returns often have added complications - foreign income declarations, the expat exemption under Section 10(1)(o)(ii), and deemed disposal calculations for those completing cessation.

Applying for an AIT through eFiling

An Approval for International Transfer (AIT) is required for any transfer above the SDA limit. The application is submitted through SARS eFiling. SARS typically processes it within two to four weeks, though this depends on the completeness of your application and your compliance status. WBForex prepares and submits the full application on your behalf.

Updating your registered details (RAV01)

Your SARS registration details - address, contact numbers, banking details, and residency status - are maintained through the RAV01 form on eFiling. Keeping these current is important, especially if you have moved to the UK. Outdated details cause complications with AIT applications and cessation filings.

Common problems SA expats run into

No SA mobile number: SARS requires an SA mobile for OTP verification. Contact SARS to update your details, or let WBForex handle the access recovery.

Outstanding tax returns: SARS will not process an AIT or cessation application until all previous returns are filed. If you have gaps, sort them out first.

Forgotten password: Use the reset function on eFiling, or call SARS support directly. If you are stuck, WBForex can manage the process using a signed power of attorney.

A worked example: an expat in Edinburgh recovering eFiling access after four years

A typical scenario: a 36-year-old IT consultant in Edinburgh, moved from Cape Town in 2022. He has not logged into SARS eFiling since the year he left. His old SA SIM is long inactive, his eFiling password is forgotten, and he has not filed SA tax returns for three years (he assumed paying UK tax meant he was done).

The wake-up call comes when he wants to externalise R450,000 in accumulated SA savings using the SDA. The forex provider asks for current SARS compliance, he tries to log in, nothing works.

Step 1 (week 1): WBForex initiates the access recovery. Signed power of attorney sent, SARS contacted directly. SARS confirms his profile and resets the verification details to a UK contact route. Access restored within five working days.

Step 2 (weeks 2-4): Outstanding tax returns identified. Three years of unfiled returns at R250/month each = R9,000 in administrative penalties on the record. WBForex tax practitioners prepare and submit the three returns, including the Section 10(1)(o)(ii) expat exemption calculation for his UK employment income. The exemption removes most of the SA tax liability; the penalties remain payable.

Step 3 (weeks 4-6): Returns assessed by SARS. Outstanding compliance now clean. Administrative penalties paid. Profile status: current.

Step 4 (week 7): Original goal becomes possible. SDA transfer of R450,000 executes against clean compliance. Sterling lands in his Edinburgh account.

Total elapsed time: roughly seven weeks from "I cannot log in" to "Sterling in UK account". Most of that time was the unfiled returns being processed. The access recovery itself was fast. The lesson: keep eFiling current, file returns annually even from abroad, and avoid building up an arrears profile that delays future transfers.

The mistakes SA expats make

A few patterns:

• Assuming UK tax filing replaces SA filing. It does not, until you have formally ceased SA tax residency. While SARS still considers you a SA tax resident, you must file annually regardless of where you actually live or what you pay in UK tax.
• Letting the SA mobile number lapse without updating SARS. The OTP verification system depends on your registered mobile number. Once that number is dead, regaining access to eFiling becomes a multi-step process via SARS support rather than a quick login.
• Ignoring penalties because they "are not that much". R250 per month per outstanding return compounds quickly. Three years of unfiled returns is R9,000 before any tax owed even enters the calculation. And outstanding penalties block AIT processing, which blocks transfers.
• Trying to update RAV01 details mid-AIT application. RAV01 changes can introduce temporary delays in active SARS processes. Where possible, update RAV01 first, then submit the AIT.
• Filing the return but not declaring the right Section 10 exemption. Section 10(1)(o)(ii) is the expat foreign income exemption (R1.25 million per tax year, against UK employment income meeting the 183-day test). Filing without claiming it - or claiming it incorrectly - either overpays SA tax or triggers SARS queries. Worth getting right the first time.

Edge cases worth knowing

For expats who never officially deregistered from SARS but have not engaged with eFiling for many years (5+), the profile may have moved into a dormant or restricted state. Reactivation typically requires direct SARS engagement and updated documentation. WBForex handles this through the practitioner channel.

For expats whose SA banking details have changed (closed SA accounts, new accounts at different banks), the RAV01 update is essential before any AIT or refund processing. SARS pays refunds to the registered bank account; outdated details mean refunds bounce.

For SA expats who run a UK limited company alongside their employment, the company income is UK-source for UK tax and not SA-relevant unless you are still SA tax resident. The personal employment income may or may not qualify for Section 10(1)(o)(ii), depending on whether the 183-day test is met against the SA employer relationship.

For SA expats with SA-source rental income (a rented-out SA home), the income remains SA-taxable regardless of where you live. The eFiling return must declare this income, and the SA-side rental tax sits alongside any UK tax implications under the DTA.

For our companion piece on whether you still need to file a SA tax return as a UK expat, the residency-status decision tree sits alongside the practical eFiling mechanics.

A word from Peter: "Most of the eFiling problems we untangle are not really tax problems. They are access problems. The client has not filed for years, the SIM is dead, the password is gone, and they only think about it when they want to transfer money or encash an RA. The fix is usually straightforward once we have power of attorney, but the lesson is to keep the profile current rather than letting it drift. A ten-minute annual filing exercise is much easier than a six-week recovery."

Need help?

WBForex has SARS-registered tax practitioners who can manage your eFiling profile entirely on your behalf. Contact WBForex for a free consultation.

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