I want to proceed with Tax Tim to complete my tax return for 2015 as it seems I have a penalty of R 1215. My question is, my tax practitioner did not complete my last tax return and I have managed to gain control of my SARS eFiling and changed my status from a Provisional Tax Payer to Ordinary Tax Payer, do I submit my tax return as a Provisional or Personal Tax Payer. I did not work in 2015, sold my jointly owned property in JHB, moved to CT and bought another property from the proceeds. I have since divorced and sold the CT property which was also jointly owned by me and ex spouse. My primary residence proceeds of the sale was 400,000 which I have been living on until I started work in November 2015, do I declare this money as it was my primary residence and do I get taxed on it?