Estate Duty

Estate Duty forms

One or more of the following forms will have to be submitted depending on your situation:

  • Form A(X) is to be completed where an original grant is being applied for. The Date of Death values are required.
  • Form A3(E) is to be completed where there is an un-administered estate. It is the current market values that are required. The original grant must accompany this application.
  • Form D1 must accompany Forms A(X) or A3(E) where there is real property or land and buildings in the estate. The values on Form D1 must correspond to the values on Forms A(X) or A(3). 
  • Form A4 Estate Duty Trustee Grant

All forms to be completed should be in duplicate with euro values.

It is not necessary to have a Personal Public Service Number for the deceased for deaths prior to 1 April 1975. Include a copy of the deceased's will where possible. All forms should be submitted to:

Postal address

Revenue Commissioners
Personal Division
Capital Acquisitions Tax (Estate Duty)
9/10 Upper O'Connell Street
Dublin 1.

For further information please contact the National Capital Acquisitions Tax (CAT) Unit.