CA25 - Inland Revenue Affidavit Guide - Summary of Benefits

This section captures particulars of all current benefits greater than €16,750.

Benefits taken by a spouse or civil partner should not be included here.

Enter PPS number of deceased

(Personal Public Service number.)

Enter 7 numeric characters with an alpha check character

Beneficiary Details

For each beneficiary enter PPS number, forename, surname and address.

A PPS number containing ‘W’ as a second check character (i.e. 1234567KW), is not acceptable.

Where this is the case, an application for a new number should be made to the Department of Social Protection.

Place X in the appropriate box to indicate whether or not the beneficiary is resident or ordinarily resident in Ireland.

Current Benefits

Group Threshold

Place X in the appropriate box to indicate the appropriate group threshold (See Inheritance Tax).

State the approximate value of benefits passing, including benefits passing by survivorship.

Aggregable Prior Benefits received since 05/12/1991

The benefits to be included in this section are any prior gifts or inheritances taken by the beneficiary from any source within the same group threshold, on or after 5th December 1991.

Enter amount received under that threshold.

Where no prior benefit has been received enter 0.

Example

Current benefit taken from brother (group B) on 1 September 2010.

Prior benefits:

  1. from sister (Group B) on 1 May 2003
  2. from cousin (Group C) on 1 June 2000
  3. from uncle (Group B) on 1 July 1988

Only the benefit at (1) is added to the current benefit.

Self - Assessment Return

A self-assessment return must be completed and forwarded to the Revenue Commissioners in respect of each beneficiary where the value of his/her benefit (either on its own or when added to other gifts or inheritances taken from any source within the same ‘group threshold’, on or after 5 December 1991), exceeds 80% of his/her tax-free or threshold amount.

A self-assessment return Form IT 38 is required by the 31 October as follows:

Where valuation date arises between 1 January and 31 August – 31 October of that year.

Where valuation date arises between 1 September and 31 December – By 31 October of the following year.

Any tax due must also be paid by the filing date.

In the case of inheritance, the Valuation Date is normally the earliest of the following dates:

  • The date the subject matter of the inheritance can be retained for the benefit of the beneficiary
  • The date it is actually retained for the benefit of the beneficiary
  • The date it is transferred or paid over to the beneficiary

The valuation date will normally be the date of death in the following circumstances:

  • Gift made in contemplation of death (donatio mortis causa)
  • Where a power of revocation has not been exercised
  • Where property passes by survivorship or under trust

If the tax is not paid on time, interest at a daily rate will be charged. The beneficiary is responsible for making the return and paying the tax due.

November 2012

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