“Trustees are personally liable for the tax obligations of the trust.

If a trustee resigns as a trustee of a trust they must let the IRD know in writing, as soon as possible following the resignation, so that the IRD can update their records. If a trustee resigns and doesn’t let the IRD know, they will recognize them as a trustee which makes them liable for any tax obligations of the trust. The IRD will continue to recognize them as a trustee until they have received the written notification…”

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