CA25 - How to complete the Inland Revenue Affidavit (Form C.A.24)
About this Guide
This Guide follows the same sequence and numbering systems as the Inland Revenue Affidavit and takes you step by step through each part of the form. It also gives a brief explanation of some key concepts along the way. It is not a legal interpretation of the Law. If you are applying for a Grant of Representation on a personal basis you may need to take legal advice when completing this document. It is important to note that neither the Probate Office nor the Revenue Commissioners may give you legal advice.
References to the Act and to sections of the Act throughout the Inland Revenue Affidavit and this Guide are, unless otherwise stated, references to the Capital Acquisitions Tax Consolidation Act, 2003 and to its sections.
The expression "The State" throughout the Inland Revenue Affidavit and this Guide is to be interpreted, having regard to Article 3 of the Constitution, as referable to the area to which the laws of Ireland have application.
- Introduction
- Inheritance Tax
- Information relating to the deceased
- Details of the Applicants
- Sworn declaration
- Property in the State passing under the Will/Intestacy of the deceased
- Property outside the State passing under the Will/Intestacy of the deceased
- Questionnaire
- Schedule of lands and buildings
- Summary of Benefits
- District Probate Registries
- Taxation of Foreign Property
- Land Registry - Addresses & Telephone numbers
- Glossary
- CA26 - Corrective Affidavit Information