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Bear in mind that the terms of your divorce may require you to retain your former spouse as beneficiary of certain pension plans or retirement accounts.

Next, assess your financial situation and think about how you want to provide for various family members.

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For more details on the exceptional circumstances, you can refer to the Change of Banking Details External Guide.

Top Tip: Bring along certified copies to speed up the process.

Only copies certified by authorised persons will be accepted (e.g.

And if you have children from each marriage, juggling their interests can be a challenge. Take inventory Have you updated your will, trusts and beneficiary designations to name your current spouse where desired?To avoid this result, you can design a trust that provides income for your current spouse while preserving the principal for your children.Trusts are particularly valuable if your children from a previous marriage are minors.Tax Practitioners are allowed to ask for a change in banking details for taxpayers in all instances and not only in exceptional circumstances.Please note, the requestor with mandate is only allowed to do the changes in exceptional circumstances.

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