How does a trust submit an IT3(t) return to SARS?

Direct answer

A trust submits IT3(t) as a third-party data return separate from its annual ITR12T. IT3(t) reports beneficiary details and relevant vestings, distributions and financial flows. SARS says R0 IT3(t) submissions are required from the 2025 year of assessment where the trust has no reportable distributions.

The submission channel depends on volume. SARS eFiling supports up to 20 IT3 certificates. Larger submissions can use the secure HTTPS channel, which SARS describes as supporting up to 50,000 lines or 10 MB, or Connect:Direct for bulk data. The trust must be registered for eFiling and have the IT3 tax type activated.

What this means in practice

Do not copy figures from the ITR12T at the last minute. Build the IT3(t) from trustee resolutions, beneficiary records, loan accounts and the final tax calculation. A payment is not always the same as a vesting, and a vesting can occur before cash is distributed.

The ITR12T and IT3(t) should tell a consistent story. Differences should be explainable by scope or timing and supported in the workpapers.

Step-by-step

1. Confirm the trust's year of assessment and current submission deadline.
2. Finalise trustee resolutions and identify every beneficiary, vesting, distribution, loan and contribution in scope.
3. Validate resident beneficiary tax numbers and non-resident identification details.
4. Reconcile the schedule to the general ledger, financial statements and ITR12T workpapers.
5. Activate IT3 on eFiling and choose the channel appropriate to the certificate volume.
6. Validate data against the current SARS business requirements specification before live submission.
7. Submit, inspect the response code or eFiling outcome, correct rejected records and retain the accepted result.

Documents and records to keep

• Trust deed, amendments and Letters of Authority.
• Trustee resolutions and beneficiary register.
• Beneficiary identity, residence and tax-number evidence.
• Distribution, vesting, loan and contribution schedules.
• ITR12T reconciliation, submission file and SARS response.

Important limits and exceptions

Charitable spending through a trust's core operations is not automatically a distribution to an identified beneficiary. SARS's trust FAQ distinguishes operating expenditure from specific vestings. Classification depends on the trust deed and the actual transaction.

When to get tailored advice

Get help where beneficiaries are non-resident, resolutions were signed after year-end, loans moved without cash, capital gains are involved or the IT3(t) does not reconcile to the ITR12T.

Related TaxProof guides

• How do I correct a submitted ITR12T?
• How do I request an ITR12T on eFiling?

Sources

• SARS, Trust Frequently Asked Questions
• SARS, Third-Party Data