Revenue eBrief No. 063/24
06 March 2024
Capital Acquisitions Tax Manual CAT Part 02 – Statement of Affairs (Probate) Form SA.2
Capital Acquisitions Tax Manual CAT Part 02 - Statement of Affairs (Probate) Form SA.2 has been updated to include a guide and screenshots for applicants for clearance under section 48(10) that are submitting their request through MyAccount.
Section 4 Appointing an Irish resident agent where beneficiaries are non-resident has been redrafted to bring the content more in line with the applicable sections in the Capital Acquisitions Tax Consolidation Act 2003.