Baile   Gairmithe cánach agus dleachta   eBrief  

Revenue eBrief No. 044/22

25 February 2022

Requests for clearance in death cases

Revenue has published Tax and Duty Manual (TDM) Part 46-01-02 - Requests for clearance in death cases. This TDM explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. The new process outlined in this TDM will be subject to ongoing review by Revenue.

The TDM sets out:

  • how the clearance request should be submitted,
  • the necessary advance actions, checks and due diligence required, and
  • the required documentation and returns.

Foilsithe: 25 Feabhra 2022 Priontáil an leathanach seo

Leathanach baile Ar ais go barr