Who files a separate notice
This section 22C Stamp Duties Act notice is for a beneficiary renouncing their interest in a bare trust declared on or after 10 May 2022 over residential property or an interest in it. Each beneficiary must execute a separate notice for their own renunciation. It is not a general notice for every kind of trust transaction.
Recipients, deadline and attachment
Submit to both the Commissioner of Stamp Duties and the settlor within 14 days after the renunciation date, with a copy of the applicable trust instrument. The form gives the Commissioner’s address as 55 Newton Road, Revenue House, Singapore 307987. The Commissioner may request further information after review. The linked explanatory guidance, not the form alone, addresses submission details and stamp-duty liability for beneficiary and settlor; this notice does not state a tax rate or grant an exemption.
Complete parts A to D
Part A identifies the renouncing beneficiary; B identifies the settlor in whose favour the resulting trust arises; C identifies the trustee. For each, enter name, identity type/number, mailing address, telephone and email. Identity options include NRIC, FIN, passport, UEN business/local company/other categories and other identification, deleting inapplicable choices. Part D records the residential property address, percentage share renounced and renunciation date. Use extra copies where marked space is insufficient.
Confirmation and authorised signing
Part E confirms A–D are true/correct and that a notice copy will be served on the settlor within 14 days. Sign and date. If the signatory is not the beneficiary, additionally state the signatory’s name, identity type/number and relationship to the beneficiary. False or misleading information is an offence under section 65, punishable on conviction by a fine up to S$10,000, imprisonment up to 12 months, or both.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗