Income and records
Start with the guidance on income to declare, record keeping and the distinction between estate duty and income tax on an estate. The calculation sections separately address trusts and estates, including the position of trustees and beneficiaries.
Returns and assessments
Form T guidance sits alongside late filing procedures, objections to income tax bills and payment rules. IRAS also provides information on changes to tax reference numbers. Identify the relevant estate or trust record before filing, paying or corresponding with IRAS.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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