Revenue eBrief No. 171/20

14 September 2020

Revenue replaces the Inland Revenue Affidavit (CA.24) with new online Form

Revenue, in collaboration with the Courts Service (Probate Office), has launched a new online Statement of Affairs (Probate) Form SA.2. The Form SA.2, which replaces the Inland Revenue Affidavit (Form CA.24), is the first step for anyone wishing to “take out probate”. The new Form SA.2 will modernise and transform the current probate process, making it quicker, easier and more efficient to complete.  

The main elements of the change are:

  • The old paper-based Inland Revenue Affidavit (CA.24) has been replaced by the online Statement of Affairs (Probate) Form SA.2.  The new Form SA.2 is not required to be sworn before a Commissioner for Oaths, as was the case with the CA.24.
  • Intermediaries and personal applicants for probate will firstly be required to log on to ROS or MyAccount to complete and submit the new online Form SA.2 to Revenue.  The CA.24 was sent, in the first instance, to the Probate Office.
  • When the Form SA.2 is completed and submitted electronically, a Revenue acknowledgement - Notice of Acknowledgement (Probate) - will auto-generate for the applicant. This will contain key information from the Form SA.2 for use by the Probate Office.
  • Applicants must print this Notice of Acknowledgement (Probate) and bring it to the Probate Office along with other required papers concerning the administration of the estate. As of today, the Probate Office will only accept new Grant of Probate applications that include Revenue’s Notice of Acknowledgment.


The Tax and Duty Manual (TDM) CAT Part 02 has been updated and sets out how the process will operate.

There is also a detailed step by step guide for users on how to complete the new Form SA.2.