The 2026 filing season for trustees brings several legislative, form and process changes aimed at improving the taxpayer experience.

Trust Filing Season started on 19 September. Taxpayers will receive automated SMS reminders to file on time and pay outstanding debt. A satisfaction survey has been included in the ITR12T, and the return can now be saved continuously. Taxpayers can also amend the Master’s Reference Number directly from the ITR12T.

Several changes have been made to the information required on trust returns. Information in the “Income Vested Containers” will now be pre-populated using IT3(t) information on the ITR12T, as well as on the Personal Income Tax Return (ITR12) and Company Income Tax Return (ITR14).

The beneficiary schedules of the ITR12T will also be pre-populated with information from the IT3(t).

A new container has been added to determine the impact and analyse the utilisation of the loss limitation under section 25B(4) to (6) of the Income Tax Act No. 58 of 1962.

Also Read: AI-powered scams target taxpayers as SARS issues urgent warning

The Return Control Table (RCT) has been aligned to indicate that all trusts are required to file returns.

Changes have also been introduced to the “Beneficial Ownership” container. The questions have been enhanced to cater for founders that are legal entities, whilst the container has been made optional for Collective Investment Schemes (CIS) trusts.

SARS has made the email address of the tax practitioner a compulsory field.

Trustees and representative taxpayers are encouraged to check their information and documentation before submitting their returns to avoid errors and ensure compliance ahead of the January 2027 deadline.