Form A3C secondary or subsequent grant of representation (de bonis non grant)

A secondary or subsequent grant may be required in some circumstances after probate or Letters of Administration have been granted. For example, if the personal representative has died, a new executor or administrator must be appointed to complete the administration of the estate.

How to apply

Where the deceased died on or after 5 December 2001, you must apply for a de bonis non grant online. You should use the online Statement of Affairs (Probate) Form SA.2 to make this application. You must complete this form through myAccount or Revenue Online Service (ROS). For more information please see the Guide to completing Statement of Affairs (Probate).

When you successfully submit your application a Notice of Acknowledgement (Probate) will auto-generate to your myAccount or ROS inbox. You must present this notice and all relevant documents to the Probate Office to request a second or subsequent grant.

Non e-enabled customers

In limited circumstances personal applicants can request to submit to Revenue a paper Form A3C where:

• you have insufficient internet access
• or
• you are unable to deliver the Form A3C electronically due to your:
  • age
  • mental capacity
  • or
  • physical capacity.

You must clearly state the circumstances which prevent you from submitting the Form A3C electronically. Revenue will determine if you are exempt from filling online.

The facility to deliver the required information to Revenue in paper format applies to personal applicants only. Solicitors or other intermediaries acting in estates must apply online through the Form SA.2.

A request to submit a paper Form A3C must be made in writing to the National Capital Acquisitions Tax (CAT). This version of the paper Form A3C is not available on the Revenue website.

De bonis non grant - 1 April 1975 and prior to 5 December 2001

The paper Form A3C is applicable where the deceased died on or after 1 April 1975 and prior to 5 December 2001.

When applying for a de bonis non grant, and where there is real property in an estate, Form CA6 must accompany Form A3C. You should complete both forms in duplicate and return them to the CAT Unit.