I have a client who is executor and sole beneficiary to an estate which contains 2 bank accounts and one post office account (one with €90k, one with €40k and €30k in the post office) My client was a joint account holder with the deceased on all 3 accounts for convienence purposes only. This occurred in 2016. My client has used some of the funds in the post office account since 3 May 2017. The deceased died on 3 May 2017. Is the valuation date for CAT purposes the 3 May 2017 ? if so the IT 38 is late and will incur penalties and interest. It is my understanding that the account with €90k is frozen by the bank until consent is received from Revenue as it is over €50k. Can this be used to determine a later valuation date?