Revenue eBrief No. 091/22

19 April 2022

CAT Part 02 - Statement of Affairs (Probate) Form SA.2

Tax and Duty Manual (TDM) CAT Part 02 - Statement of Affairs Probate Form SA2 has been updated to detail the new online process for applications for clearance under section 48(10) by a resident personal representative or a solicitor to ensure they are not personally liable to the inheritance tax of a non-resident beneficiary. The updated TDM includes a new step by step guide at Appendix 1 to assist applicants through the new process.