Crossing Notes Calm process orientation for leaving South Africa — verify with practitioners
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Process map

Leaving SA — process map before you book advisers

Updated 2026-10-23 · Process desk

Exit admin is a sequence of documents and appointments — not a single form. This Crossing Notes map lists common SA-origin orientation steps before you book advisers. Destination rules vary. We do not file or represent you.

Gather a one-page document list, then ask a licensed tax practitioner which SARS/SARB steps apply to your facts

Process checklist

  1. Clarify household timeline and exit intent orientation Unverified

    Map who is leaving, rough timing, and what stays in SA — a planning checklist, not a legal emigration election. Order of later steps varies by household facts.

    Verify with: qualified adviser as relevant to your facts

  2. Orient to SA tax-residency vocabulary (cease to be resident) orientation

    Leaving the country is not automatically the same as ceasing tax residence. SARS describes ordinarily-resident, physical-presence, and DTA paths, plus deemed CGT disposal vocabulary on break of residence. Ask a licensed tax practitioner whether/when that applies to you — do not DIY a residence determination.

    Verify with: licensed tax practitioner

  3. Orient to exchange-control vocabulary after tax cessation (AIT / Authorised Dealer) orientation

    Exchange-control emigration / MP336(b) was phased out from 1 Mar 2021. Prefer SARS AIT + SARB Circular 13/2025 vocabulary over stale “TCS emigration” labels. Published orientation includes a once-off R1m travel allowance in the cessation calendar year and an R10m/year Authorised Dealer path with TCS verification — figures and labels change; confirm with your Authorised Dealer. Do not conflate the resident single discretionary allowance (Circular 6/2026: R2m) with the cease-resident once-off R1m travel allowance.

    Verify with: Authorised Dealer (bank forex desk) and licensed adviser

  4. Inventory pensions, RAs, and preservation positions orientation

    List each fund and administrator. Pre-retirement access after tax cessation is rules- and component-sensitive; SARS materials note three-year non-residence themes and that the emigration-recognised-by-SARB withdrawal reason was repealed from 1 Sep 2024. Fund applies for tax directives — ask fund administrator + licensed adviser; do not DIY a withdrawal.

    Verify with: fund administrator and licensed FAIS / tax practitioner

  5. Plan banking continuity with an Authorised Dealer orientation Unverified

    Cross-border transfers run through Authorised Dealers; SARB FinSurv accepts applications only via AD/ADLA. How each retail bank re-labels or closes accounts after tax cessation is bank-specific — mark any bank-named step unverified and confirm with that bank.

    Verify with: your Authorised Dealer (bank)

  6. Check SA identity and travel documents (DHA) orientation

    Confirm passport validity and blank pages against DHA’s published notes and your destination’s entry rules. Adult SA citizens: DHA cites Citizenship Act note against leaving/entering on a foreign passport. Applications in person; abroad via mission. Turnarounds cited only as what DHA publishes for passport types — not exit-process guarantees.

    Verify with: Department of Home Affairs / SA mission abroad

  7. Check destination immigration rules on the official hub orientation

    Destination permission is separate from the SA tax/forex exit process. Rules change. Use official hubs (e.g. UKVI, AU Home Affairs Visa Finder, Immigration New Zealand) as where-to-verify pointers only — no eligibility claims on this page. See /destinations/ for next orientation.

    Verify with: qualified immigration practitioner for destination rules

Step detail (orientation)

Household intent (orientation)

Write who is leaving, approximate timing, and what remains in SA. Bring that one-pager to licensed practitioners. This is a planning cue — not a filing step and not a formal emigration election.

Related checklist item

Unverified

Tax-residency vocabulary (orientation)

SARS publishes how tax residence is described (ordinarily resident, physical presence, DTA) and how to inform them if you have ceased (RAV01 on eFiling / supporting Declaration + motivation + passport/travel diary; or ITR12 path). Documents often named: signed Declaration (cease basis), motivation letter, passport/travel diary, basis-specific evidence. Ask a licensed tax practitioner whether/when that applies — Crossing Notes does not determine residence or calculate exit tax.

Related checklist item

TCS PIN and Approval International Transfer (AIT)

Paper “tax clearance certificate” framing is outdated. Current public product is a Tax Compliance Status (TCS) PIN — application types include Good Standing and Approval International Transfer (AIT). Prefer AIT vocabulary from SARS Manage TCS pages and SARB Circular 13/2025 over older FAQ/Guidelines phrases that still say TCS “in respect of emigration.” Non-registered non-residents may need a Manual Letter of Compliance path per SARS AIT supporting-docs page. Verify current label and documents with SARS pages and your Authorised Dealer — we do not apply for your PIN.

Related checklist item

Forex / allowance vocabulary (orientation)

Published cease-resident orientation (Guidelines §4 + Circular 13/2025): cease tax residence + AIT/TCS (or Manual Letter) + compliance; once-off R1m travel allowance in cessation calendar year without TCS PIN; Authorised Dealer may allow up to R10m/calendar year (18+) with TCS verification; above that → SARS verification + FinSurv via AD. Resident single discretionary allowance (Circular 6/2026: R2m) is a separate concept — do not mix with the cease-resident once-off R1m. Your Authorised Dealer applies current Manual rules to your facts; personal entitlement is unverified here.

Related checklist item

Banking continuity via Authorised Dealer

Talk to an Authorised Dealer early about accounts you will keep, close, or re-designate. Practice differs by bank — any bank-branded non-resident product feature or timeline stays unverified unless that bank’s current primary page is cited. SARB does not take public FinSurv walk-ins.

Related checklist item

Unverified

Pensions / RA inventory (orientation)

Make a one-page inventory of every retirement pot (names + member numbers if known). FSCA tools help find funds/administrators/unclaimed benefits. Tax directive is applied by the fund; three-year and component themes appear in SARS materials — ask fund + adviser. Do not publish or follow a DIY withdrawal recipe.

Related checklist item

Identity and travel documents (DHA)

Confirm SA passport / ID practicalities on DHA Travel Documents pages and My Home Affairs Online. Form DHA-73 and published channels (live-capture office, participating banks, eHomeAffairs; abroad via embassy/consulate) are orientation pointers. Dual-citizenship strategies and emergency-travel edge cases beyond DHA’s published ETC note are unverified here.

Related checklist item

Destination hubs (rules change)

Visa and entry rules are set by the destination and change. Verify on official immigration sites (UK, Australia, New Zealand hubs linked in sources) and with a qualified immigration practitioner if you need case help. This page does not claim eligibility, points, sponsorship, or processing times. Next orientation: /destinations/.

Related checklist item

Document pack pointers

Household planning pack (pointer)

  • One-page who / when / what-stays-in-SA timeline
  • Rough asset and location list for adviser meetings
  • List of banks and account touchpoints
  • List of pension / RA / preservation funds (names + member numbers if known)

Verify with: qualified adviser as relevant to your facts

Unverified

Tax-exit document cues often named by SARS (pointer)

  • Signed Declaration (cease basis) — form vocabulary from SARS
  • Motivation letter
  • Passport / travel diary
  • Basis-specific evidence cues (visa type, foreign PR, foreign tax-residence certificate, SA ties, return visits) — practitioner confirms what applies
  • Questions for a licensed tax practitioner (not a DIY filing script)

Verify with: licensed tax practitioner

TCS / AIT transfer cues (pointer)

  • TCS PIN letter in respect of AIT — or Manual Letter of Compliance path if not on SARS database
  • Proof of cessation + date (non-resident AIT contexts)
  • CGT calculation schedule cues on deemed disposal — orientation vocabulary only
  • Source-of-funds / assets-and-liabilities material as SARS or AD may request

Verify with: licensed tax practitioner and Authorised Dealer

Banking / AD continuity cues (pointer)

  • List of SA accounts and debit orders
  • Notes on cards you may still need
  • Questions for your Authorised Dealer on account status after tax cessation (bank practice varies — unverified nationally)

Verify with: your Authorised Dealer

Unverified

Identity and travel documents (pointer)

  • Valid SA passport (validity / blank-page notes per DHA)
  • ID / birth certificates as relevant
  • Form DHA-73 cues for passport applications
  • Parental consent rules for minors where relevant

Verify with: Department of Home Affairs / SA mission abroad

Next actions

Sources