Preparing for the Transition to ASGD ID from July 2026
The Inland Revenue Authority of Singapore (“IRAS”) has announced a change to the tax reference numbers used by Estates, Trusts and Unit Trusts. Effective from July 2026, the current 10-character Income Tax Reference (“ITR ID”) will be replaced with a new 9-character tax reference number (“ASGD ID”), which follows the format AXXXXXXXX.
This initiative forms part of IRAS’ broader digital transformation efforts and supports the introduction of enhanced digital services for Estates, Trusts and Unit Trusts from 2027. The change is designed to improve taxpayer experience while strengthening the security and administration of income tax matters.
What Is Changing?
Historically, Estates, Trusts and Unit Trusts have been identified using a 10-character ITR ID (for example, 3000123456 or 330012345X). From July 2026, IRAS will progressively issue a new ASGD ID to active executors, administrators, legal personal representatives and trustees having filing obligations for Form T and Form UT.
During the transition period, some IRAS notices may continue to display the existing ITR ID while system upgrades are being completed. However, IRAS expects all tax notices to reflect only the ASGD ID from January 2027 onwards.
Actions Required by Executors, Administrators, Legal Personal Representatives and Trustees
To ensure a smooth transition, IRAS advises executors, administrators, legal personal representatives and trustees to take the following actions:
- Use the new ASGD ID for dealings with IRAS (e.g. filings, enquires and payments)
- Update internal records and systems (e.g. templates and accounting/tax software) to reflect the new ASGD ID.
- Inform appointed tax agents of the new ASGD ID so that their records can also be updated.
Preparing for New Digital Services
In preparation for the upcoming digital services, including Form T or Form UT e-filing, you will need to appoint a Corppass Administrator and register an online Corppass Administrator account by 31 December 2026. The account enables secure access to IRAS’ myTax Portal for Form T or Form UT e-filing or delegation to co-trustees or tax agents as needed. Your Corppass Administrator account will be created in early 2027 and your appointed Corppass Administrator will receive an email between January 2027 to February 2027 to set up access to IRAS’ new digital services via Corppass. Further guidance on accessing digital services and the e-Filing of Year of Assessment 2027 Form T or Form UT will be provided in the filing notification letter in February 2027.
If you are already using IRAS’ digital services for Estate, Trust or Unit Trust at IRAS’ myTax Portal, you and your appointed Corppass Administrator must update the new ASGD ID of the Estate, Trust or Unit Trust in Corppass to ensure continued access to IRAS digital services.
Executors, administrators, legal personal representatives and trustees are encouraged to reach out to their Corppass Administrator or tax agent early for assistance with the required updates, access arrangements and transition planning.
How CLA Global TS Can Assist
CLA Global TS’ Private Wealth Team holds the necessary and relevant expertise to advise on how the change of Tax Reference Numbers will affect you and your business. We are here to assist you in navigating this transition and minimise any potential challenges you may face.
Contact our team of Private Wealth specialists for more details and specific guidance on how to further improve and cater to your taxpayer experience for your estates, trusts and unit trusts.
View the full article in PDF here.
CONTACT US
CLA Global TS Private Wealth Specialists
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Edwin Leow Co- Advisory Leader Director, Head of Tax edwinleow@sg.cla-ts.com |
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Shaun Zheng Director, Tax shaunzheng@sg.cla-ts.com |
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Else Guo Manager, Tax elseguo@sg.cla-ts.com |
