Capital Acquisitions Tax Consolidation Act 2003 section 48A

Information about a deceased person's property

Section 48A sets out the procedure for filing information about a deceased person's estate with the Revenue Commissioners as part of the e-probate process.

• Persons intending to apply for probate must submit a Statement of Affairs (Probate) Form SA.2 to Revenue electronically via ROS or myAccount, and a Notice of Acknowledgement (Probate) must be presented to the Probate Office before a grant of representation can issue.
• Revenue regulations specify the details to be provided, including property particulars, details of the deceased and beneficiaries, gifts, trusts, inheritances arising on death, and supporting documents such as the will.
• Bankers must provide information about the deceased's property, including jointly held property, when requested in writing by the probate applicant or their agent, regardless of any secrecy obligations.
• Where there are non-resident beneficiaries, the Irish resident personal representative (or an appointed solicitor under section 48(10)) is assessable and chargeable for inheritance tax payable by those beneficiaries, and a 30-day clearance process applies before distributing assets.