48 Affidavits and accounts

Summary

This section deals with the Inland Revenue affidavit required on application for a grant of probate or letters of administration. The information required by the Revenue Commissioners includes details of the assets of a deceased person and of all gifts made by him/her within 2 years of his/her death, details of all inheritances arising on his/her death, the names and addresses of the successors and their relationship to the deceased person, and such other information as may be required. Details of the world-wide assets of a deceased person on the date of that person’s death must be included in the Inland Revenue affidavit in two situations. The first situation is where the deceased person was, on the date of his or her death, resident or ordinarily resident in the State and was also domiciled here on that date. The second situation is where a non-Irish domiciled person was resident or ordinarily resident in the State on the date of his or her death and had been resident here for the 5 consecutive years of assessment immediately preceding the year of assessment in which the date of death falls.

An account must also be delivered by the trustees of a settlement under which the deceased person had a limited interest and the account, in this case, must contain details of all inheritances arising under that settlement, the names and addresses of the successors and their relationship to the person who made the settlement and such other information as may be required.

If any material error or omission occurs in an affidavit or account, an additional affidavit or additional account must be delivered.

The Inland Revenue affidavit and the statements, accounts and additional affidavits should be submitted directly to the Probate Office in duplicate.

Details

(1) “Inland Revenue affidavit” means the document completed by or on behalf of the intended applicants for probate or letters of administration and sworn by them before a commissioner for oaths, a practicing solicitor or a court clerk;

“Probate Office” includes a district probate registry.

The Inland Revenue affidavit is a statement, verified on oath, setting out the details and value of the deceased person’s assets and his/her debts, together with certain information as to property in which he/she had a life interest, etc.

The details which must be included in the Inland Revenue affidavit are as follows:

• (2)(a) details of the world-wide assets of a deceased person on the date of that person’s death must be included in an Inland Revenue affidavit in 2 situations. The first situation is where a deceased person was resident or ordinarily resident in the State on the date of his or her death and was also domiciled here on that date. The second situation is where a deceased person was non-Irish domiciled but where that person was resident or ordinarily resident here on the date of his or her death and had been resident here for the 5 consecutive years of assessment preceding the year of assessment in which the date of death falls. These provisions apply where the beneficial ownership of those assets is affected on the death of a deceased person by—
  • his/her will;
  • the rules for distribution on intestacy; or
  • Part IX or section 56 of the Succession Act 1965;
• (2)(b) details of any property which was the subject matter of a disposition made by the deceased person during his/her lifetime, where the date of the disposition was within 2 years prior to his/her death, or of a donatio mortis causa;
• (2)(c) details of the inheritances arising under the will or intestacy of the deceased person or under Part IX or section 56 of the Succession Act 1965, or under the analogous law of another territory, together with a copy of the will;
• (2)(d) particulars of the inheritances (including the property comprised in the inheritance), other than those referred to in paragraphs (b) and (c), arising on the death of the deceased person;
• (2)(e) the name and address of each person who takes an inheritance on the death of the deceased person and his/her relationship to that deceased person; and
• (2)(f) such other particulars as the Revenue Commissioners may require for the purposes of the Act.

(3) Where the interest of the deceased person was a limited interest, the trustees of the property in which the limited interest subsisted are obliged to deliver an account which contains the following particulars:

• details of each inheritance arising on the death of the deceased person under the disposition under which the limited interest of the deceased person arose, including the name and address of each person taking such inheritance and his/her relationship to the disponer; and
• such other particulars as the Revenue Commissioners may require for the purposes of the Act.

(4) The persons liable to deliver an affidavit or an account must deliver an additional affidavit or an additional account where an error or omission in the original affidavit or account requires correction.

(5) The Inland Revenue affidavit and the statements, accounts and additional affidavits referred to in subsections (2) to (4) should be delivered directly to the Probate Office unless they are submitted in accordance with regulations made under subsection (8).

(6) The Probate Office will transmit to the Revenue Commissioners such information as is held in electronic form by that Office and is relevant for the purposes of the Act as soon as possible after probate or letters of administration has or have been issued.

(7) The Probate Office will send one copy of the Inland Revenue affidavit referred to in subsection (5) together with a copy of the will (if any) to the Revenue Commissioners as soon as possible after probate or letters of administration has or have been issued unless these documents are submitted in accordance with regulations made under subsection (8).

(8)(a) Subject to paragraph (b), the Revenue Commissioners shall make regulations permitting the submission to the Probate Office of the Inland Revenue affidavit and the other documents referred to in subsections (2) to (4) by simultaneous electronic transmission of these documents to that Office and to the Revenue Commissioners.

(8)(b) Regulations made under subsection (8) will only be made by the Revenue Commissioners where they are satisfied that both the Probate Office and the Revenue Commissioners have the technical expertise to perform their functions if the regulations are made.

(8)(c) Regulations under subsection (8) may contain such matters as appears necessary or appropriate to the Revenue Commissioners for the purpose of giving effect to that subsection.

(9) The Revenue Commissioners and the Probate Office will have access to the affidavits and documents that have been transmitted electronically under subsection (8).

(10) The intended applicant(s) for probate or letters of administration is/are obliged to appoint a solicitor who is entitled to practice in the State to act in relation to the administration of the estate of a deceased person where —

• (a) property passing under the deceased person’s will or intestacy or Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State,
• (b) (c)the market value of the property taken by any person exceeds €20,000,
• (d) the intended applicant(s) for probate or letters of administration is or are resident outside the State, and
• a return would be required to be delivered to the Revenue Commissioners in respect of the property under section 46(2) if the valuation date were the date of death of that person.

(11) The Probate Office will not issue probate or letters of administration in respect of the estate of a deceased person in any case to which subsection (10) applies unless a solicitor who is entitled to practice in the State has been appointed by the intended applicant(s) to act in connection with the administration of the estate of a deceased person.

Relevant Date: Finance Act 2015