Statement of Affairs (Probate) Form SA.2

How to file and complete the Statement of Affairs (Probate) Form SA.2

Who can file this form?

The form should be filed by:

• the personal representative(s) of the deceased person
• or
• another person acting on behalf of the personal representative, for example, a solicitor.

How do you file Form SA.2?

You can use myAccount or Revenue Online Service (ROS) to file your form. If you have not used these services before you will need to register for myAccount or register for ROS.

myAccount

Once registered, sign into myAccount and complete the following:

1. Select Statement of Affairs (Probate) Form SA.2 on the Gift and Inheritance tile.
2. Select “Submit an application”.
3. Fill out the relevant information.
4. Submit the Statement of Affairs (Probate) SA.2 and print the Notice of Acknowledgement (Probate).

Revenue Online Service (ROS)

Once registered, sign into your ROS account and complete the following:

1. Select Statement of Affairs (Probate) Form SA.2 on the Gift and Inheritance tab.
2. Select “Submit an application”.
3. Fill out the relevant information.
4. Submit the Statement of Affairs (Probate) SA.2 and print the Notice of Acknowledgement (Probate).

How to submit a paper form

The quickest, easiest and most secure way to make an application for probate is through ROS or myAccount. In limited circumstances personal applicants can request to submit to Revenue a paper Form SA.2 where:

• you have insufficient internet access
• or
• you are unable to deliver the Form SA.2 electronically due to your:
  • age
  • mental capacity
  • and, or
  • physical capacity.

You must clearly state the circumstances which prevent you from submitting the Form SA.2. electronically. Revenue will determine if you are exempt from filing electronically.

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 complete the electronic Form SA.2.

A request to submit paper Form SA.2 must be made in writing to the National Capital Acquisitions Tax (CAT) Unit.

What do I need?

To complete this form, you will need:

• applicant details
• personal details of the deceased person, including their PPSN
• details of the beneficiaries, their PPSNs, and the value of benefits taken
• details of the deceased person’s assets held solely, jointly and by nomination at the date of their death
• details of the deceased person’s liabilities at the date of their death
• and
• the following documents:
  • the will (if there is a will)
  • all codicils (add-ons) to the will
  • and
  • a copy of the original grant if you are applying for a secondary de bonis non grant.

Note

Information on the process of administering a deceased person’s estate can be found on the Courts Service website.

Next: Guide to completing the Statement of Affairs (Probate) Form SA.2