With the new capital gains tax rules, when you sell a property, you are required to provide your IRD number, regardless of whether or not you fall within the 2 year timeframe (see our earlier item "How will the new capital gains tax on property effect you?")
Many trusts that just own the family home do not have an IRD number.
If you are in this position, then you will need to apply for one. A copy of the original trust deed will be required, the trustees IRD numbers.
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