Erin Research recently hosted a webinar for solicitors across Ireland in relation to the new online format being introduced by the Revenue Commissioners for probate applications.
Managing Director Padraic Grennan spoke with Roisin McKevitt of the Revenue Commissioners and Anne Heenan of the Probate Office regarding the changes to the new format which will take effect from 14th September 2020. To date the process has involved the filing of paper form CA24 (Inland Revenue Affidavit) to the Probate Office along will all other relevant papers, however, this practice will cease from the 14th September onwards.
The CA24 is being replaced by the new Statement of Affairs Form (SA2) which will now be completed online and submitted directly to Revenue. Given the imminent changes to a process that has been in existence for many years, there were naturally many queries that needed to be put to the Revenue Commissioners.
We compiled a list of questions from practitioners, the answers to which are now can be viewed below:
The go live date is the week starting 14 September 2020.
PSSN numbers are obtained through Client Identity Services, Revenue have no control over timelines on this.
If the Statement of Affairs (Probate) SA.2 was completed online then that form can simply be amended online. If you have submitted a paper version of the CA24 in advance of the go-live of the new form. The old CA26 form must be completed and submitted to the Probate Office.
There are some additional questions. An example of these are; the domicile of the beneficiaries, information on charitable bequests and additional questions on property that were needed to establish all the assets and how they are owned. In the main however, the questions are very similar to the paper version of the form.
The go live date is the week starting 14 September 2020.
There is no need for a mock form, the form can be amended, edited and reviewed as often as needed before an applicant decides to submit, once submitted the form can still be amended up until the grant of probate issues and after that it becomes and amended form, which is the equivalent of the Corrective Affidavit (Form CA.26).
The Statement of Affairs (Probate) Form SA.2 is for deaths occurring from 5 December 2001. Grant applications where the deceased died prior to this will continue to be dealt with using the relevant paper version of the CA24.
Once probate has issued, the Probate Office informs Revenue and the form goes live on Revenue’s system. Beneficiaries will then be notified in the usual way by Revenue.
The Statement of Affairs (Probate) Form SA.2 will be available on ROS and myAccount. It will not be available on ROS offline.
The form can be saved manually as you progress through it.
PPSNs will be mandatory, however, Revenue have brought in a work around to allow a grant application to proceed when one PPSN is not available. If you tick the box to say the PPSN is not available, an undertaking will pop up that must be ticked say you will not distribute any benefit to the beneficiary until the PPSN is obtained. Revenue will be notified of this. When you have the PPSN, you can amend the form with the details and resubmit it.
The oath is a Probate Office matter and Revenue cannot comment on this.
A read only document will be available in your inbox on ROS or your documents on myAccount once the form is submitted. If you wish to amend a Statement of Affairs (Probate) that you have previously submitted. Navigate to the Statement of Affairs (Probate) on ROS or myAccount. On the welcome screen select “manage your applications”. If you have submitted multiple applications navigate to the form you wish to amend and select “edit”. The form can then be amended.
Yes, if you select the option to apply for probate of the Deceased’s will or administration with will annexed, then you will be required to upload a copy of the will.
Before the application is submitted, there is an option to “generate Statement”. You can have the personal representative sign this to confirm that the information is correct before you submit the application on their behalf.
You will have to provide PPSNs for all of the beneficiaries, the form allows one instance where you can tick the box to say the PPSN is not available, you also have to tick and undertake that you will not distribute any benefit to the beneficiary until the PPSN is provided to Revenue. Revenue will be notified that this has been given and may follow up if there is no change. When you have the PPSN, you can amend the form with the details and resubmit it.
There is an option to save the form as you progress.
The email address is required if Revenue or the Probate Office need to contact an applicant. If the applicant does not have an email address and refuses to obtain or provide one, the person submitting the application can provide their own email address as a last resort.
The phone number and email address is required if Revenue or the Probate Office need to contact an applicant. Most people have a phone number and it should be able to be provided. If the applicant does not have an email address and refuses to obtain or provide one, the person submitting the application can provide their own email address as a last resort.
It is mandatory to provide details of any prior benefits received. An unknown option will not be available.
The email address is required if Revenue or the Probate Office need to contact an applicant. If the applicant does not have an email address and refuses to obtain or provide one, the person submitting the application can provide their own email address as a last resort.
The Statement of Affairs (Probate) Form SA.2 is for deaths occurring from 5 December 2001. Grant applications where the deceased died prior to this will continue to be dealt with using the relevant paper version of the CA24.
A reduction in the processing time of a grant application is expected.
The folio number is required. Property should be registered to the legal owner. If you come across an unregistered property, please contact our helpline for advice.
There is a save option on every screen.
It is for informational purposes and a required field on the form.
PPSNs will be mandatory, however, Revenue have brought in a work around to allow a grant application to proceed when one PPSN is not available. If you tick the box to say the PPSN is not available, an undertaking will pop up that must be ticked say you will not distribute any benefit to the beneficiary until the PPSN is obtained. Revenue will be notified of this. When you have the PPSN, you can amend the form with the details and resubmit it.
PPSNs will be mandatory, however, Revenue have brought in a work around to allow a grant application to proceed when one PPSN is not available. If you tick the box to say the PPSN is not available, an undertaking will pop up that must be ticked say you will not distribute any benefit to the beneficiary until the PPSN is obtained. Revenue will be notified of this. When you have the PPSN, you can amend the form with the details and resubmit it.
If you do not have the exact date then as close as possible will suffice.
A copy of the last will must be uploaded when completing the form. The original will is required by the Probate Office when applying for a grant.
The CA24 will not be accepted at the Probate Office after 4th September 2020.
The declaration shown on the slides during the webinar on 3 September is not the wording of the declaration on the final form. It has been reworded after discussion with the Law Society to take this into account
The declaration shown on the slides during the webinar on 3 September is not the wording of the declaration on the final form. It has been reworded after discussion with the Law Society to take this into account.
If a parent is the sole beneficiary and takes an absolute interest of the estate of a deceased child without child or other issue, then they have a category A entitlement. The form will indicate Category B for a parent, but the parent can claim the A Threshold on their IT38 return.
No, this will not be necessary.
The cut off date for receiving applications of the CA24 with the Probate Office is 4 September. Any applications received up to this date will be processed by the Probate Office even if queries lead to some delays in finalizing the grant application.
The declaration shown on the slides during the webinar on 3 September is not the wording of the declaration on the final form. It has been reworded after discussion with the Law Society to take this into account.
The declaration shown on the slides during the webinar on 3 September is not the wording of the declaration on the final form. It has been reworded after discussion with the Law Society to take this into account.
The form will be live on Revenue Online Services on 14 September, it will not be available offline. The form can be reviewed, saved and edited before submission. A draft can be printed before the form is submitted.
The email address and phone number is required if Revenue or the Probate Office need to contact an applicant. Most people have a phone number and this should be provided. If the applicant does not have an email address and refuses to obtain or provide one, the person submitting the application can provide their own email address as a last resort.
Yes the SA.2 can be saved, reviewed and edited any time up to submission.
It means a valid copy of the original will.
The SA.2 can be amended any time up until the Grant of Probate has been issued, after that it becomes an amended form. If the SA.2 is amended, prior to the grant issuing the updated Notice of Acknowledgement (Probate) will need to be provided to the Probate Office before they can issue the grant.
This will be done in the Probate Office.
The Probate Office will not accept new applications on the CA24 form after 4 September 2020. If an application has been submitted prior to this date and some queries are raised, it will be processed by the Probate Office.
The SA.2 can be printed off before submission.
The SA.2 is an online form, it will not be available on ROS offline.
No paper CA24 applications will be accepted from 4 September by the Probate Office. Applications can be made from 14 September on Form SA.2.
The “CA26”, now simply an amended Statement of Affairs (Probate) Form SA.2 , has a declaration instead of an oath.
The Form SA.2 will be an online form.
The National CAT helpline is 01 738 3673 and is open 9.30 to 13.30, Monday to Friday, you can also submit queries online via myEnquiries.
The Statement of Affairs (Probate) SA.2 can also be accessed through myAccount.
Yes, this is for verification purposes.
That process has not changed.
If a beneficiary receives a gift and it exceeds 80% of the relevant group threshold, including aggregable benefits, then they must file an IT38.
When the grant of probate has been issued, the SA.2 will go live on Revenue systems and beneficiaries will be notified in the usual way if they need to file an IT38.
The form can be saved, reviewed and edited at any time before submission. It can also be printed for a run through with your clients before the form is submitted to Revenue.
The hard copy of the form will only be available to non e-enabled representatives on application. The online form can be saved, reviewed and edited at any time before submission.
The form can also be submitted through myAccount.
The legislation states that prior benefits must be provided from 5 December 1991.
When you receive the PPSN for the beneficiary you can amend the Statement of Affairs (Probate) Form SA.2 online, filling in the PPSN and submit, Revenue will be informed you have submitted an amended form.
The email address is required if Revenue or the Probate Office need to contact an applicant. If the applicant does not have an email address and refuses to obtain or provide one, the person submitting the application can provide their own email address as a last resort.
To download a PDF of the above Q&A click on the image (left).
For further queries, please feel free to contact us directly, or call the Revenue Helpline on 01 7383673, 9.30 to 13.30 Mon- Fri, or online through ROS or MyAccount.
