Compliance
Singapore Shifts to ASGD ID: What Estates, Trusts, and Unit Trusts Need to Know
Singapore’s IRAS is replacing the 10-character ITR ID with the new 9-character ASGD ID for estates, trusts and unit trusts starting July 2026—here’s what to do and why.
By NomadicTax Research Team • 5-8 min read • August 18, 2026
## Overview
IRAS has announced that **from July 2026**, active estates, trusts and unit trusts will gradually receive a **new tax reference number**—the **ASGD ID** (9 characters, format: AXXXXXXXX). The old **ITR ID** format (10 characters) will be phased out. Some tax notices may still display the ITR ID during the system upgrade; by **January 2027**, all notices will only show the new 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))
## Why This Change
- Supports IRAS’s digital services enhancement planned for 2027, to simplify tax filing and improve taxation administration for non-individual legal entities. ([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))
- Strengthens **security** and ensures consistency in reference IDs across estates, trusts, and unit trusts which commonly manage beneficiaries’ financial matters. ([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 are an executor, administrator, trustee or legal personal representative for an estate, trust or unit trust with filing obligations:
- Await notification from IRAS, which will include your assigned 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))
- Once you have the ASGD ID, **use it for all dealings** with IRAS—payments, filings, requests—replacing the ITR ID. � Cite: change 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))
- Update any **standing instructions or payment records** to reflect the new ASGD ID once issued. During transition (till December 2026), IRAS will still recognise ITR IDs for payment matching. From January 2027, old IDs will be invalid. ([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 lose your notification or letter with the new ASGD ID, you may request from IRAS via provided channels (e.g. trust@iras.gov.sg or designated request portal) between August-December 2026. ([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))
## Examples
| Situation | Action |
|---|---|
| An estate with an outstanding tax bill issued in September 2026 shows ITR ID | Use ASGD ID once notified; IRAS will match if old ITR appears during transition period. |
| A trustee needs to pay via auto-deduction using older ID | Update payment mandates or bank records to use ASGD ID once notified. |
## Key Dates
- **From July 2026**: Notification of ASGD IDs begins to active estates/trusts/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))
- **Until December 2026**: Period of system transition; ITR may still appear. Replace gradually. ([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))
- **From January 2027**: ASGD ID must be used exclusively; ITR ID is no longer valid. ([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))
## Actionable Insight
- Check if you manage an estate, trust or unit trust with filing obligations. If so, track whether IRAS has sent your ASGD ID.
- Inform your tax agent or legal counsel; ensure all relevant documents are updated.
- Review payment instructions and ensure future payments reference ASGD ID.
- Begin using the new ID as soon as notified—even before full system switchover—to reduce friction.
By proactively switching over now, you’ll avoid last-minute issues in 2027, ensure compliance, and benefit from seamless tax administration as Singapore rolls out enhanced digital services for non-individual entities.