Compliance
How Singapore’s New ASGD ID Affects Trusts, Estates & Unit Trusts
Singapore is changing tax reference numbers for estates, trusts and unit trusts—from ITR IDs to ASGD IDs—impacting digital filings and upcoming notices.
By NomadicTax Research Team • 5-8 min read • August 20, 2026
## What’s Changing?
From **July 2026**, IRAS is phasing out the 10-character ITR ID (e.g. “3000123456 / 330012345X”) for Estates, Trusts, and Unit Trusts. Going forward, a new **9-character tax reference number**, the **ASGD ID** (format “AXXXXXXXX”), will be used. By **January 2027**, all notices will exclusively show the ASGD ID. ([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))
## Who Needs to Take Action?
- Executors, administrators, legal personal representatives, trustees & tax agents, once notified, must begin using their ASGD ID in dealings with IRAS.
- Payment records, bank standing instructions, financial documents etc., must be updated. During the transition (notification to Dec 2026), IRAS will still accept ITR IDs for payments, but from Jan 2027, ASGD ID becomes mandatory.
- Tax agents may request ASGD ID for clients via a designated form if the notification is misplaced.
## Why This Matters
**Digital Modernization**: IRAS is upgrading services, especially for Estates, Trusts, and Unit Trusts. The ASGD ID supports these new e-filing services, expected in early 2027.
**Security & Accuracy**: The new format ensures stronger digital identity verification, reduces errors, and streamlines internal processes. Using the wrong ID after January could delay processing or trigger mismatches.
## Practical Examples & Tips
| Scenario | What to Do |
|---|---|
| You are executor of Estate A and get your ASGD ID in August 2026 | Update all estate bank accounts, financial statements, tax returns, standing orders, and payroll systems to use ASGD ID. Keep ITR ID documents temporarily for reference. |
| You missed the notification | Use IRAS’s online request (trust@iras.gov.sg / go.gov.sg/trustidrequest) with old ITR ID and proof of authority. |
| Preparing filings in December 2026 | Always include ASGD ID if issued; ITR ID might still appear but reliance should shift to ASGD ID. |
## Bottom Line
If you're involved with estates, trusts or unit trusts in Singapore, this change is immediate. Even though there’s a transition period, **ASGD ID will be required from Jan 2027**. Update your records now to avoid delays and ensure compliance with IRAS’s digital trail.