Succession Act 1965 section 40

Copies of wills, etc., to be delivered to Revenue Commissioners

Section 40 requires the Probate Office and district probate registries to deliver specified documents to the Revenue Commissioners after a grant of probate or administration has been made.

• The Probate Office and each district probate registry must send certain documents to the Revenue Commissioners within a timeframe directed by the President of the High Court.
• Where probate is granted, or administration is granted with a will attached, the documents to be delivered include the Inland Revenue affidavit and, if requested, a copy of the will.
• Where administration is granted without a will, the Inland Revenue affidavit must be delivered, along with a copy or extract of the administration.
• In every case, whatever certificate or note of the grant the Revenue Commissioners require must also be provided.

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