New Probate Form SA.2

Statement of Affairs (Probate) Form SA.2

A new Probate Form SA.2 will be used from Monday 14th September 2020, bringing more of the Probate application online. Revenue has been working with the Courts Office to improve the current probate application system. Up until now, the application includes a 20 page paper document called an Inland Revenue Affidavit (Form CA24), basically a schedule of assets and liabilities the Deceased had at date of death, together with the Beneficiary details. The form is printed out, signed and sworn and lodged with the Probate Office, who later forward it to Revenue once the Grant of Probate issues.

From 14th September 2020 this will be replaced by an online “Statement of Affairs” Form SA2, submitted directly to the Revenue Commissioners through their website (via ROS or MyAccount) before the probate application. Revenue will generate a Notice of Acknowledgement with a unique number for the Probate application. When the Grant of Probate issues, the Probate Office notify Revenue electronically using this unique number, activating this new form SA2. Beneficiaries will then be contacted by Revenue directly, to file their inheritance tax returns if they are over their tax-free thresholds.

The removal of a 20 page document is certainly a benefit for the environment.

It is also hoped that this will reduce the processing timeline; the inheritance tax returns will be largely pre-populated, making it a lot easier and more cost-efficient for private individuals who wish to file their own returns.

A point of note – the new form asks for details of beneficiaries where the current benefit exceeds €12,000. The old form sought details where the benefit was over €16,750.

There will still be a paper version available for non internet-enabled.

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