Correcting Form SA.2 or completing Form CA26

Note

From 14 September 2020 the Inland Revenue Affidavit (Form CA24) will be replaced by the online Statement of Affairs (Probate) SA.2. You can complete this online form through myAccount or Revenue Online Service ROS.

In which conditions can you make corrections?

You can correct the Statement of Affairs (Probate) Form SA.2 or an Inland Revenue Affidavit (Form CA24) only to amend material errors or omissions. It does not cover events that happened after the date of death, such as, where a property’s value is reduced. Fluctuations in the property market are not considered to be material errors.

Examples of material errors or omissions where you can submit a correction are:

  • if you need to add property that was previously unknown to your solicitor or personal representative who submitted your Form SA.2 or CA24
  • if you included a property in the original Form SA.2 or CA24 which does not form part of the estate of the deceased.

You must submit supporting documentation to show the need for the correction.

Corrections if you submitted a Statement of Affairs (Probate) Form SA.2

The option to amend the form is available online when the form has been completed and submitted through myAccount or ROS.

Corrections if you submitted an Inland Revenue Affidavit (Form CA24)

If you submitted an Inland Revenue Affidavit (Form CA24) to the Probate Office between 5 September 2001 and 4 September 2020. You will need to complete the Corrective Affidavit (Form CA26).

You must submit the completed form in duplicate to the Probate Office. You will also need to submit all other relevant documentation:

  • Original Grant of Representation
  • Administration Bond (if necessary).

Corrections if you submitted an Inland Revenue Affidavit (Form CA24) (old version)

You may have submitted an Inland Revenue Affidavit (Form CA24) (old version) to Revenue for a death occurring between 1 April 1975 and 4 December 2001. If so, you will need to complete the Corrective Affidavit (Form CA26 2001 edition). You must submit the completed form to the Revenue Commissioners. Contact details are provided at the bottom of this page.

Corrections if you are a personal representative

If you are a personal representative you can amend the Statement of Affairs (Probate) Form SA.2 if you submitted the paper version. You can do this by completing an Amending Statement of Affairs (Probate) Form SA.2A. This is available on request by calling the National CAT Helpline on 01 738 3673. The completed form must be returned to:

The National CAT Information Unit
Central Revenue Information Office
Cathedral Street
Dublin 1
D01 DC78