Compliance
Estate & Trusts in Singapore: IRAS’s Switch to ASGD ID and What It Means for Tax Compliance
Singapore is replacing tax reference numbers for estates, trusts, and unit trusts—understanding the change ensures legal reps avoid notice mix-ups and stay compliant ahead of 2027.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## What’s Changing
- From **July 2026**, IRAS is moving from the 10-character **ITR ID** (e.g. 3000123456 / 330012345X) to a **9-character ASGD ID**, in the format “AXXXXXXXX”, for Estates, Trusts, and Unit Trusts. ([iras.gov.sg](https://www.iras.gov.sg/taxes/other-taxes/trusts/change-of-tax-reference-numbers-for-estates--trusts--unit-trusts/change-of-tax-reference-numbers-for-estates--trusts--unit-trusts?utm_source=openai))
- Notifications of new ASGD IDs are being progressively sent to active executors, administrators, legal representatives, and trustees. Full transition of all IRAS notices to ASGD ID to be completed by **January 2027**. ([iras.gov.sg](https://www.iras.gov.sg/taxes/other-taxes/trusts/change-of-tax-reference-numbers-for-estates--trusts--unit-trusts/change-of-tax-reference-numbers-for-estates--trusts--unit-trusts?utm_source=openai))
## Why It Matters for Compliance
- Tax notices may still use the old ITR ID during the overlapping period. Ensure your legal representative or estate administrator knows both IDs.
- Filing Forms **T** and **UT** (for estates / unit trusts) require correct reference number—using wrong number can cause mismatches, delays, or non-receipt of notices.
## Practical Steps for Estate & Trust Administrators
1. **Update your reference records**: once notified, update all internal records, legal documents, and banking references to the new ASGD ID.
2. **Expect dual references** until transition completes**: from now until end-2026, some notices may have old ITR ID—don’t ignore them because they use outdated format.
3. **Review trustee software or service providers**: ensure that trust accounting, tax software, or third-party services are ready to accept ASGD IDs and reconcile with old records.
## Example
Suppose “Estate of John Doe” has ITR ID “3000123456” and in August 2026 the executor is notified of new ASGD ID “A12345678”. Notices in September may come under either ID. If the executor continues using the old one for Form T filings after January 2027, IRAS may reject or misfile the return.
## Strategic Advice
- Make the switch immediately when notified, even while overlap is permitted.
- If working with professional tax advisers or trustees, ensure they’re aware of new format and share the notification.
- Use the transition period as opportunity to review trust documentation and ensure consistency in naming, legal status, addresses—to avoid complications in tax notice delivery.
**Bottom line:** The ASGD ID switch is a technical change, but for trusts and estates it can carry tangible compliance risks if managing multiple tax IDs incorrectly. Early action ensures smooth transition.