Compliance
How Singapore’s New ASGD ID Impacts Trusts, Estates & Unit Trusts in 2026
Singapore is switching up tax reference numbers for trusts and estates as IRAS gears up digital services for 2027—here’s how to prepare now.
By NomadicTax Research Team • 5-8 min read • August 23, 2026
## What’s Changing?
From **July 2026**, the Inland Revenue Authority of Singapore (IRAS) began using a **new 9-character Tax Reference Number** (ASGD ID, format “AXXXXXXXX”) for **Estates, Trusts and Unit Trusts**. The old 10-character ITR ID will be phased out. Some notices may still display the ITR ID during the transition. The full switch to ASGD ID across all tax notices is expected 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 the Change?
- To support new digital services rolling out in **early 2027** for Estates, Trusts, and Unit Trusts on the myTax portal. ([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))
- To modernize and streamline IRAS system architecture, enhancing security and consistency. ([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))
## What You Need to Do (If You’re Involved with a Trust, Estate or Unit Trust)
- **Watch for your ASGD ID notification**: IRAS will notify active executors, administrators, legal personal representatives, or trustees. ([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))
- **Update bank or payment details**: Once you have your ASGD ID, update any payment records or standing instructions. Payments citing the old ITR ID will still be recognised during the transition. ([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))
- **Tax agents**: If clients haven’t received their ASGD ID or lost them, you can request via IRAS’ trust ID request service (available from **August–December 2026**) after due verification. ([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))
## Key Timeline
| Date | Milestone |
|---|---|
| **Jul 2026** | ASGD ID begins issuance; both old and new IDs coexist |
| **Aug–Dec 2026** | Update payment instructions; trust ID request service open |
| **Jan 2027** | All notices switch to ASGD ID; ITR ID no longer used in new notices |
## Examples & Illustration
- **Trust A**: An estate with ITR ID “3000123456” receives its ASGD notice in August 2026. From September when paying tax, it should use ASGD ID “A12345678.” Payment mentioning the old ITR is accepted during transition; thereafter new ID is required.
- **Agent B**: A tax agent sees they’ve misplaced clients’ ITR letters. They can use the official IRAS “trust ID request” link between August and December 2026 to get the new IDs after verifying identity. ([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))
## Implications
- **Compliance risk** if you fail to transition: Starting January 2027, only ASGD IDs will be valid, so old IDs won’t be accepted for new filings or payments. ([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))
- **Minimal operational disruption**: Payments with old IDs during transition are still matched. Agents and trustees have months to update documentation. ([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))
- **Digital transformation**: Part of broader shift to fuller digital tax administration for trusts etc., likely moving toward easier e-filing and interaction. ([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))
## Action Checklist
- ☑ Obtain your ASGD ID when notified by IRAS
- ☑ Update payment instructions and any legal documents referencing tax reference numbers
- ☑ Agents: reach out to clients about the change; use trust ID request if needed
- ☑ Starting Jan 2027, always use ASGD ID in filings and correspondence