Tax treatment of Multiple Trusts registered from one Will/Testament

12 October 2022

SARS has introduced a workaround to ensure that Trusts formed through a single Will that had been issued the same number by the Master of High Court (MOHC) are uniquely identified as a taxpayer. Below is a summary of the process that SARS follows in such an instance:

For a Trust, where a duplicate (or more) Trust Registration Number from the MOHC is identified:

  • Add a suffix “A” for the duplicate MOHC Trust Registration Number, followed by an increasing numerical value starting with “01”.
    • For example – Trust number (MT14695/2017 by MOHC) allocated to different Trusts
    • Allocate the numbers as follows for entity registration purposes:
      • 1st Trust – MT146952017A01
      • 2nd Trust – MT146952017A02
  • Do no merge the two trusts for income purposes, they are two separate tax entities irrespective of the “Trustee Details”
  • Capture the Trust name as reflected on the Letter of Authority and ensure that the correct trust type is captured
  • Note: A Trust can have more than one beneficiary in a Trust. However, a Trust is a one legal entity and only one trust must be registered irrespective of the number of beneficiaries.

Refer to the Trusts webpage for more information here.

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