Revenue eBrief No. 044/22
25 February 2022
Requests for clearance in death cases
Revenue has published Tax and Duty Manual (TDM) Part 46-01-02 - Requests for clearance in death cases. This TDM explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. The new process outlined in this TDM will be subject to ongoing review by Revenue.
The TDM sets out:
- how the clearance request should be submitted,
- the necessary advance actions, checks and due diligence required, and
- the required documentation and returns.