There has been some confusion that exists on how taxpayers should treat outstanding IT14SDs issued but not submitted. SARS informally communicated:

• If the IT14SD has already been submitted, the verification will be dealt with using the IT14SD. If a letter is received for the submission of relevant documents, or additional relevant documents, those documents also need to be submitted.
• If the IT14SD has not been submitted yet, a letter will be issued requesting the submission of specific relevant documents, and the requirement to submit the IT14SD will fall away.