Compliance
How Singapore’s New ASGD Tax Reference Number Impacts Trusts & Estates
Singapore is shifting to the new 9-character ASGD tax reference number for Estates, Trusts and UTs starting July 2026—what this means for tax filings, payments, and digital service upgrades.
By NomadicTax Research Team • 5-8 min read • August 14, 2026
## Policy change: what’s happening
- Starting **July 2026**, IRAS will issue the new **ASGD ID** (format `AXXXXXXXX`, 9 characters) as the tax reference number for Estates, Trusts and Unit Trusts (UTs). ([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))
- The old 10-character `ITR ID` will be phased out for tax notices by **January 2027**. During the transition (now through December 2026), some systems may still show the old ITR 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))
## Why it matters
- **Digital transformation**: ASGD IDs tie into IRAS’ plan to rollout new digital services for Estates, Trusts & UTs via the myTax portal starting early 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))
- **Security & consistency**: shorter, standardized format improves data accuracy and system matching of payments and notices.
## What affected parties (executors, trustees, agents) need to do
- Once issued your ASGD ID, *update* all payment instructions (standing instructions, bank transfers) to use ASGD instead of ITR ID. Before January 2027, IRAS will still match payments quoting old ITR to your account. After that, only ASGD will be accepted. ([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))
- If you misplaced the notification letter with your ASGD ID, tax agents can request via **go.gov.sg/trustidrequest** during August-December 2026. Valid identification and proof of authority are required. ([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))
- Start preparing for new digital filing services in 2027: IFR estates/trusts/UTs need familiarity with the myTax portal’s updated forms and possibly revise how documents refer to reference numbers.
## Practical example
**Case**: Mary is a trustee for a unit trust with old ITR ID `330012345X`. IRAS notifies her in **August 2026** of a new ASGD ID `A12345678`.
- From Sept-Dec 2026: she pays quarterly tax using ASGD, but if she mistakenly uses ITR, IRAS will still match.
- Jan 2027 onwards: **must** use ASGD; payments quoting ITR will likely be rejected or delayed.
- Also ensure all correspondence, legal documents, standing payment arrangements reflect the new ASGD.
## Actionable takeaways checklist
- [ ] Watch for your ASGD notification letter from IRAS.
- [ ] Update banking/payment records and any agreements referencing tax reference number.
- [ ] Tax agents to request missing ASGD via trustidrequest.
- [ ] Keep ITR references only until December 2026; plan documents accordingly.
- [ ] Stay alert for release of new digital-filing services for Estates/Trusts/UTs early 2027.
This transition period offers leeway, but delays or errors can affect compliance or cause payment match failures. Acting proactively ensures smooth continuity under Singapore’s upgraded tax administration.