Questions to ask before someone files your provisional returns

It's mid-year or you've just crossed an income threshold, and you realise provisional tax filing is now your responsibility. You find someone who looks competent—but how do you know they'll actually file correctly on your behalf? The questions you ask upfront will determine whether your estimates are sound, your filings are timely, and you sleep soundly at tax time.

"How will you work out what I owe?"

This is where competence shows. A practitioner filing provisional returns needs a clear method for calculating your estimates. Listen for whether they ask about your actual income to date, your business expenses, seasonal swings, or any major changes from last year. A vague answer—or one that leans entirely on last year's figure without probing your current situation—is a red flag.

Good answer: "I'll look at your actual income and expenses so far this year, ask about any planned growth or changes, and build the estimate from there." Evasive answer: "I'll just use what SARS has on file" or "we can adjust it later if needed."

The reason this matters is that provisional tax is calculated on your current year's expected income. If your practitioner doesn't dig into your actual circumstances, your estimate could be wildly off—either too high (you overpay and wait for a refund) or too low (you face penalties and interest).

"What happens if my income changes mid-year?"

Business income rarely runs in a straight line. A contract ends, a client disappears, or a new opportunity opens up. Your practitioner should have a process for revising estimates if your circumstances shift materially. Ask specifically: Can I come back and adjust the estimate? How much notice do you need? Will there be extra fees?

A practitioner who says "we file it once and that's it" hasn't thought through real life. A competent one explains that SARS allows adjustments via IRP6 amendments, and they have a system to handle them—whether that's a scheduled review, a trigger point, or a simple conversation when you flag a change.

This protects you because underestimating your provisional tax on purpose carries penalties. But honest revision because your income genuinely changed is normal and defensible.

"What records do you need from me, and when?"

Unpack this one carefully. Your practitioner should ask for:

• Your latest financial statements or management accounts
• Bank statements showing actual deposits and payments
• Records of any capital gains, rental income, or other sources
• Details of planned business expenses or investments

If they're vague about what they need, or they say "don't worry, we'll figure it out," they're not building a foundation for their estimate. SARS can and does query provisional tax figures, and if the practitioner can't back theirs up with real numbers, you're vulnerable.

Also ask: How much lead time do you need before the filing deadline? If they want everything two weeks before, you need to know that now so you can plan.

"How do you stay on top of deadlines, and what if we miss one?"

Provisional tax has fixed due dates—typically August and February for most taxpayers. Missing a deadline costs you penalties and interest, even if you overpaid. Your practitioner should have a clear system: calendar alerts, reminder emails to you, a backup plan if you don't respond promptly.

Ask them directly: "How do you make sure we don't miss the deadline?" and "If I'm slow getting information to you, what happens?" A solid answer sounds like "We send you a checklist six weeks out, and a reminder four weeks before the due date. If we haven't heard from you two weeks before, we'll call."

If they're relying on you to remember, you're carrying the risk. You want the practitioner taking ownership of the calendar.

These four questions—how they calculate, how they adapt, what they need from you, and how they manage deadlines—separate practitioners who will file thoughtfully from those who rush through. When you find someone with clear, specific answers to each one, you've found someone worth trusting with your returns. On Strove, you can vet practitioners' experience with provisional tax before you commit, and read what others say about how they handle the process.