Trust Administration Handbook

A trust is only as sound as its administration.

A trust that is well drafted but badly run can fail the purpose it was set up for. Courts, the Master and the revenue authority look at how a trust actually operates, not only at the deed. This handbook is for trustees, founders and advisers of South African inter vivos and testamentary trusts. It sets out what trustees must do, what records to keep, and the common failures to avoid. It is general information, and each trust is governed by its own deed.

What it covers

1. The parties and their roles
2. Trustee duties
3. Authority and letters of authority
4. Meetings and resolutions
5. Money, assets and distributions
6. Annual administration cycle
7. Common errors
8. Trustee health check

About this guide

Written by the BlackLeaf team, this is the 2026 edition: 11 pages, free to read online or download as a PDF. It is general information for South African owners, boards and families, and is not legal, tax or investment advice. Speak to a qualified adviser before you act on it.

How BlackLeaf can help

BlackLeaf provides trust administration, beneficial ownership registers, company secretarial and statutory maintenance at published fixed prices.

Fiduciary and statutory services