IRAS has released a new form allowing the appointment of a Corppass Administrator for multiple estate, trust or unit trust entities. The appointed individual will be authorised to transact with IRAS on behalf of those entities, supporting more centralised digital tax administration for trust structures.
IRAS guidance confirms that Corppass is the authorisation system used to manage access to IRAS digital services.
Key development
The new form is intended for situations where one individual needs to be appointed as Corppass Administrator for more than one estate, trust or unit trust. The form requires key identification and contact details of the proposed administrator, including NRIC/FIN, full name and email address.
Impact on tax compliance and administration
- Streamlined access management – Trustees, administrators, tax agents and fiduciary service providers may be able to manage IRAS access more efficiently where they oversee multiple trust-related entities.
- Clearer authorisation trail – The appointment process helps establish who is authorised to transact with IRAS, which is important for tax filing, correspondence, and responding to IRAS queries.
- Improved filing readiness – Trusts and estates required to file Form T should ensure that their Corppass access arrangements are in place before filing deadlines. IRAS states that Form T is generally due by 15 April each year for estates and trusts required to file.
- Reduced operational bottlenecks – A centralised appointment process may reduce delays where multiple trust entities are administered by the same individual or professional service provider.
Practical issues
- Accuracy of administrator details – Firms should verify the appointed person’s NRIC/FIN, full legal name and email address before submission to avoid access or processing issues.
- Internal authority and approval – Trustees and fiduciaries should confirm that the appointment is properly authorised under the trust documents, internal governance procedures, or client engagement arrangements.
- Access control and segregation of duties – Where one person manages multiple entities, firms should consider whether appropriate review, approval and monitoring controls are in place.
- Tax agent coordination – If external tax agents are involved, the Corppass setup should be aligned with the firm’s tax filing workflow, including preparer and approver responsibilities.
- Record retention – A copy of the submitted appointment form and related approvals should be retained as part of the trust’s tax compliance records.
Action points
Trustees, trust administrators and tax agents managing multiple estate, trust or unit trust files should review their current Corppass arrangements and identify whether this new form is relevant. Where appointments are needed, the required administrator details should be collected early to avoid delays in accessing IRAS digital services and completing tax filing obligations.
Source: IRAS website, 29 June 2026.