CA25 - Inland Revenue Affidavit Guide - Information relating to the deceased

Forename and surname of the deceased:

Enter the deceased person's full forename and surname.

PPS number:

Enter the deceased's PPS number.

Lack of a PPS number will result in the affidavit being returned to the executor/solicitor, thereby causing a delay in the processing of the application for the Grant of Representation.

PPS numbers (formerly RSI numbers) will normally be available from any documentation received either from the Inspector of Taxes (e.g. tax-credit certificate or notice of assessment) or from the Department of Social Protection.

Clients requiring PPS numbers can call into their nearest Department of Social Protection Office.

They will be required to produce valid ID. e.g. long birth certificate and other supporting documentation.

Where a PPS number is required for a deceased person or for beneficiaries resident overseas, solicitors or executors should contact Client Identity Services in the Department of Social Protection directly by:

Identity information will be required before numbers can be issued.

PPS numbers will also be required for all beneficiaries (including those resident overseas) listed in Part 8 of the Inland Revenue Affidavit.

Address:

Enter the deceased’s last known permanent address.

Date of death:

Enter the date of death of the deceased, e.g. DD/MM/YYYY.

Date of birth:

Enter the date of birth (if known) of the deceased, e.g. DD/MM/YYYY.

Place of death:

Enter exact place where death occurred as it appears on the Death Certificate, e.g. home address, address of hospital, nursing home, etc.

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Occupation:

Enter the deceased’s principal occupation, e.g. Farmer, Civil Servant, Solicitor. If retired, enter the former principal occupation, e.g. "Retired Farmer".

Domicile at death

Enter the domicile of the deceased at the date of death.

Domicile is a concept of general law which is distinct from nationality or residence. A person may be resident in more than one country but, generally, may only be domiciled in one at any given time.

When an individual is born he/she acquires a domicile of origin and this remains with him/her throughout his/her life unless it is replaced by a domicile of choice by moving to another country with the intention of residing there permanently.

If a domicile of choice lapses as a result of permanently leaving the country in which the domicile of choice exists, the domicile of origin is re-activated until replaced by another domicile of choice.

It should be noted that the U.S.A. is not a recognised domicile area. Each state of the United States of America is a separate domicile area. If the deceased died domiciled in one of the states of the U.S.A., enter the name of that state, e.g. New York State, U.S.A. or State of Florida, U.S.A.

Where issues arise on domicile you must obtain legal advice.

Domicile of origin:

Enter the deceased's domicile at birth.

If the deceased was resident or ordinarily resident in the State at the date of death place x in the appropriate box.

All property situated in the State is within the charge to Irish inheritance tax regardless of the residence or ordinary residence of either the deceased and/or the beneficiaries.

With effect from 1st December 1999, where the estate comprises foreign assets (See Part 5 of the Inland Revenue Affidavit), the territorial scope of Inheritance Tax is determined by reference to the residence or ordinary residence of the deceased and/or the beneficiary, i.e. foreign assets comprised in or forming part of an inheritance are liable to inheritance tax where either the disponer or the beneficiary is resident or ordinarily resident in the State. However, in the case of foreign domiciled persons, transitional arrangements apply until 1st December 2004. This means that where the deceased or the beneficiary is foreign domiciled at the date of death and the death occurs before 1st December 2004 then he/she will not be treated as resident or ordinarily resident in the State.

With effect from 1st December 2004, a foreign domiciled person will not be considered resident or ordinarily resident in the State unless he/she was resident for the five consecutive years of assessment preceding the date of the benefit and on that date is either resident or ordinarily resident in the State.

(See table at Taxation of Foreign Property setting out the tax implications in relation to foreign property before 1st December 2004).

Note: Particular attention is drawn to an exception to the above rules in respect of inheritances taken from U.S. domiciled disponers. Where a disponer dies domiciled in any of the States of the U.S.A., no liability to Irish inheritance tax arises in respect of foreign property.

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Residence

An individual will be regarded as being resident in the State for a year if he/she:

  1. spends 183 days or more in the State in that year; or
  2. has a combined presence of 280 days or more in the State in that year and in the preceding year.

An individual must be resident in the State for more than 30 days in either year to establish residence based on the above combination. If a person is not resident for more than 30 days in a year as above, the actual period of residence which is less than 30 days in that year is not taken into account in applying the aggregate test.

An individual is deemed to be present in the State for a day if he/she is present in the country at midnight in respect of years up to 2008. From 01/01/2009, an individual is deemed to be present in the State for a day if he/she is present at any time during that day.

A non-resident individual coming to Ireland who can show that he/she intends to remain here and be resident in the following year, may elect, in writing, to be treated as resident for the year of arrival.

Ordinary residence

The term "ordinary residence" is used in relation to a person’s normal place of residence.

An individual who has been resident in the State for three consecutive tax years becomes ordinarily resident with effect from the commencement of the fourth year.

An individual who is ordinarily resident does not cease to be ordinarily resident until he/she has had three consecutive years in which he/she was not resident in the State.

Status:

Place X in the appropriate box to indicate the status of the deceased. The "legally separated" question is relevant where the deceased was separated under law, whether by Separation Agreement or by Court Order. The reply to this question will alert the Probate Office that the succession rights of a surviving spouse may have been relinquished under a Separation Agreement or Court Order and, as such, that person may not be entitled to take out a Grant of Probate/Letters of Administration.

A Former civil partner is a person whose civil partnership has been dissolved under the provisions of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

Relatives surviving:

Place X in the appropriate box to indicate relatives surviving.(see relationship types at Inheritance Tax).

Contact Details

Please insert the name, address, telephone number, DX number, email address (if any) of the solicitor instructed in this estate or the personal representative/Tax Advisor who is applying for the Grant of Representation herein. For a Tax Advisor please also include your Tax Adviser Identification Number (TAIN).

November 2012

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