Revenue eBrief No. 146/24

23 May 2024

Requests for clearance in death cases and processing

The related Tax and Duty Manuals Part 46-01-01 and 46-01-02 are updated.

Part 46-01-01 provides instruction to staff when dealing with the affairs of deceased taxpayers. It has been fully updated to include

• information about the various ways in which Revenue is advised about the death of a taxpayer (including various system updates), and
• the actions by caseworkers to update the customer record and ensure that the notification is processed in a timely and sensitive manner. 

It is important that the details of the appointee are updated to the deceased's Revenue record in a timely manner, as this means that representatives or agents can access online information and file any outstanding returns, etc.

Part 46-01-02 explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. It has been updated as follows:

• paragraph 3 includes guidance on how the clearance request should be submitted using MyEnquiries,
• appendix 6 includes examples of death case clearance requests in MyEnquiries, 
• appendix 7 includes guidance for solicitors / agents that clearance requests should not be submitted under a solicitor’s / agent’s own tax registration number but using a TAIN with its own TAIN ROS cert. Screenshots are provided,
• appendix 8 includes guidance about the online registration of estate cases and linking the estate registration to the deceased person's record.

Please note - all requests for 'deemed clearance' must be in line with the requirement for due diligence set out in TDM Part 46-01-02.