CA26 Corrective Affidavit

Section 48(4) of the Capital Acquisitions Tax Consolidation Act 2003 provides for cases where a corrective affidavit (pdfForm CA26 - (2010 Edition) - Capital Acquisitions Tax - Corrective Affidavit (PDF, 663KB)) must be submitted to the Probate Office as follows:

"If at any time it shall appear that any material error or omission was made in an affidavit or account referred to in this section (48), the persons liable to deliver an affidavit or account shall be liable to deliver an additional affidavit or an additional account, correcting the error or omission"

A Corrective Affidavit (Form CA26) should be filed with the Probate Office only where a material error or omission was made in the original Affidavit (pdfForm CA24 - (2012 Edition) - Capital Acquisitions Tax - Inland Revenue Affidavit (PDF, 624KB)) and now requires correction. The reasons for correction including any supporting documentation should be supplied.

Examples of a material error or omission include the following:

  • Additional property that was previously unknown to the Personal Representatives
  • Property included in the original Affidavit (Form CA24) that does not form part of the Estate of the deceased.

A Corrective Affidavit should only be used where such an error or omission was made in the original Affidavit and not as a result of events that occur subsequent to the date of death, such as sales of property.

Example: John Smith (deceased) died 1 December 2009. His estate is comprised of a dwelling house and bank accounts. The sworn Form CA24 Inland Revenue Affidavit filed by the Personal Representatives shows the values of the property comprised in the estate at the date of death as follows:

Dwelling House 	€300,000
Bank Accounts	€ 50,000

Due to a fall in the property market, the dwelling house was sold on 1 July 2010 for €200,000.

A Corrective Affidavit is not required to account for the reduction in the market value of the Dwelling House between date of death and date of sale. Fluctuations in the property market are not considered to be material errors.


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