Compliance
Navigating Singapore’s New ASGD ID for Estates, Trusts & Unit Trusts
Starting July 2026, Singapore will replace the old 10-character ITR ID with the new 9-character ASGD ID for Estates, Trusts and Unit Trusts—here’s what systems, agents, and stakeholders must do.
By NomadicTax Research Team • 5-8 min read • August 12, 2026
## What’s Changing
From **July 2026**, IRAS will issue a new **9-character tax reference number** called **ASGD ID**, in the format "AXXXXXXXX", replacing the current 10-character ITR ID (e.g. 3000123456/330012345X) for Estates, Trusts, and Unit Trusts. Any tax notices issued from **January 2027 onward** will use the ASGD ID exclusively.([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 It Affects
- Executors, administrators, trustees, legal personal representatives and their agents who file **Form T** or **Form UT**.
- All existing systems tracking tax reference numbers for Estate/Trust entities.
- Agents or third parties making payments, inquiries, filings.
## What You Need to Do Now
- **Update your internal systems** (software templates, client records, accounting tools) to reflect ASGD ID instead of ITR ID once issued.([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))
- **Await IRAS notification**. ASGD IDs will be sent via post only to Estates/Trusts/Unit Trusts with ongoing tax obligations. For others, apply if obligations arise.([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))
- **Appoint a Corppass Administrator**, and register them by 31 December 2026, to prepare for digital filing of Form T/UT in 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))
- **Update your tax agent** with your ASGD ID, since they’ll need it for submissions, correspondence 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))
## Implications & Compliance Tips
- Using the ITR ID after January 2027 may lead to misfiling or misidentification in IRAS systems.
- Mismatched IDs can cause delays in assessment, payment match-ups, refund issues, or miscommunication with IRAS.
- Entities with standing payment instructions or templates must make sure those reflect the ASGD ID. If ITR ID is used during the transition (up to Dec 2026), payments may still be matched—but sooner or later, only ASGD ID will work.([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))
## Example
Estate “Smith Deceased Estate” currently uses ITR ID 330012345X. Post-notification in August 2026, IRAS sends it ASGD A1234567D. “Smith Estate” updates accounting records to ASGD A1234567D. All future filings (Form T, UT) must use A1234567D. Any payment scheduled after Jan 2027 without ASGD will be rejected or delayed.
## Key Deadlines at a Glance
| Date | Requirement |
|------|-------------|
| July 2026 | ASGD ID begins being issued, ITR ID phased out |
| 31 December 2026 | Deadline for Corppass Administrator registration for Trust entities |
| January 2027 | All notices will display ASGD ID; ITR ID no longer valid |
## Action Checklist
- ☑ When you receive ASGD ID, record it immediately.
- ☑ Audit all forms, templates, payment instructions.
- ☑ Inform your tax agent and team.
- ☑ Plan for digital e-Filings under new Permissible Services in 2027.
This transition may seem tedious, but acting early ensures seamless filings and avoids surprises when the old ID is fully retired.