With the 2025 tax submission season now behind us, many South Africans living abroad may believe their tax obligations are settled for the year. However, for expatriates whose records at the South African Revenue Service (Sars) still reflect them as South African tax residents, the work may not be over just yet.

If you have not formally ceased tax residency in South Africa and your Registration Amendments and Verification (RAV01) form on eFiling still shows “resident,” it is essential to take steps to correct your tax status on the Sars profile. Doing so ensures your tax returns accurately reflect your true residency status and that you are taxed accordingly. As long as you are reflected as a South African tax resident on the Sars system, you will be taxed on your worldwide income.

Why Your RAV01 Status Still Matters After Filing Season

A common misconception among South Africans abroad is that once they leave the country or take up tax residency elsewhere, Sars will automatically update their records. Unfortunately, that is not the case.

Sars determines your tax obligations based not on your physical location but on what is officially recorded on your RAV01 form. If your profile still shows “resident,” you remain, in the eyes of Sars, fully taxable on worldwide income even if you no longer have any South African financial ties.

From the 2025 filing season onward, Sars has taken a far stricter approach:

• RAV01 form is now the single point of reference for residency status.
• If your profile reflects as “resident,” you must file tax returns as a resident, regardless of your personal circumstances.
• Sars no longer accepts declarations of non-residency that are not formally verified through the RAV01 verification process.

This shift forms part of Sars’s broader effort to tighten compliance and ensure that only taxpayers who have formally ceased South African tax residency are recognised as non-residents.

What To Do If You Are Still Reflected as a Resident

If your RAV01 form still lists you as a resident, it is not too late to act. You can still correct your records and, where necessary, amend your tax submission to ensure full compliance.

1. Update Your RAV01 Status with Sars

You need to formally request a change in your tax residency status by submitting a RAV01 update. Sars will require supporting documentation to verify that you have ceased to be a South African tax resident, such as:

• Proof of permanent departure 
• Proof of tax residency in your new country; and
• Evidence showing the cessation of ordinary residence in South Africa.

Once submitted, Sars will review your documents and, if satisfied, confirm your non-resident status in writing. This process can take several weeks, so early action is recommended.

2. Amend or Correct Your Tax Return If Necessary

If you have already filed your tax returns as a resident, while you are in fact a non-resident taxpayer, you may seek to amend the returns once your non-residency has been verified and confirmed. Likewise, if you delayed filing due to uncertainty around your residency status, you can still file now with the correct classification once your RAV01 update is complete.

Filing accurately ensures that you are only taxed on South African-sourced income and that your global earnings remain outside of Sars’s tax net.

Compliance and Deadlines

Although the 2025 filing season closed on 20 October 2025, Sars continues to enforce compliance throughout the year. Failure to submit a return, or submitting under the incorrect tax status, may still result in administrative burden or penalties.

By correcting your RAV01 status and amending your tax return now, you can avoid unnecessary penalties, ensure accurate assessment, and maintain good standing with Sars.

Once your non-residency is correctly recorded, future submissions become straightforward. You will only need to declare South African-sourced income (if any), rather than your global earnings.

By taking proactive steps sooner than later, you remain compliant while ensuring your tax status is properly aligned with your non-residency position.

Why Sars Has Tightened Its Residency Rules

Sars’s move toward stricter residency verification reflects a global trend in tax compliance. The objectives are clear:

• Preventing misuse – ensuring that taxpayers do not claim non-resident status without proper verification.
• Alignment with international standards – mirroring global best practice for formal recognition of residency changes.
• Consistency and fairness – applying uniform criteria for determining tax residency.

While this new level of scrutiny may appear burdensome, it ultimately creates greater transparency and certainty in how taxpayers are classified.

Key Takeaway for South African Expatriates

If you are living abroad and have not yet updated your RAV01 status to reflect your non-residency, now is the time to act.

• Your RAV01 record is the official confirmation of your tax residency status with Sars.
• Without this update, you will continue to be regarded as a South African resident for tax purposes.
• Taking corrective action now can prevent unnecessary taxation, avoid administrative penalties, and ensure smooth compliance in future filing seasons.

Given the complexities of cross-border tax compliance, South African expatriates are encouraged to seek guidance from trusted and experienced tax professionals. The formalisation of non-residency and correction of Sars records can be intricate, and professional support can help navigate the process efficiently and accurately.

By securing the right advice and ensuring your RAV01 status is correctly updated, you safeguard your compliance position and achieve long-term peace of mind.

It is not too late to get your records in order but the sooner you act, the better.

Written by Lovemore Ndlovu, Head of SARB Engagement and Expatriate Compliance at Tax Consulting SA