Auto-assessed? When to leave it and when to correct it

SARS issued its 2026 auto-assessments in early July, based on data from employers, banks, medical schemes and retirement funds. If you received one and agreed with it, you did not need to do anything. But "no action required" only holds if the assessment is complete — and SARS can only include what third parties report.

If you disagree, the deadline matters

A non-provisional taxpayer who disagrees with an auto-assessment must file a corrected return by 23 October 2026. Provisional taxpayers who were auto-assessed have until 22 January 2027. After your deadline, correcting the position becomes a more involved process.

What auto-assessments can miss

Auto-assessments are built from third-party data. Anything that isn't reported to SARS by someone else may be missing. Typical examples:

• Out-of-pocket medical expenses not covered by your medical scheme
• Travel allowance claims that depend on your own logbook
• Home office expenses, where you meet the requirements
• Donations to approved public benefit organisations with section 18A receipts
• Rental income, freelance or side income — which you are required to declare even if SARS didn't pick it up
• Foreign income or investments held outside South Africa
• Crypto asset disposals

Note that the list cuts both ways. Some items would reduce your tax; others (undeclared income) would increase it. An accurate return protects you either way.

How to check yours

1. Log in to eFiling and open the auto-assessment and the underlying return.

2. Compare each IRP5 and third-party certificate against your own documents.

3. Check that your banking details and contact details are current.

4. List anything you earned or incurred that doesn't appear.

If the list is empty, you are done. If it isn't, you file a corrected ITR12 before your deadline.

A word on verification

Correcting an auto-assessment makes it more likely that SARS will ask for supporting documents. That is normal. The practical answer is to have the documents ready before you submit, so a verification request is a one-day task rather than a scramble.

Unsure whether yours is right?

A short tax planning session (from R750 excl. VAT) is often enough to confirm whether an auto-assessment is complete, or you can have us prepare the corrected return through our tax returns service.

General information only — not advice on your specific circumstances. Confirm dates on sars.gov.za.