Correcting Form SA.2 or completing Form CA26

Note

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

In what circumstances 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 occur after the date of death, such as, where property values drop. 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 there is a need to add property that was previously unknown to the solicitor or personal representative who submitted the Form SA.2 or CA24
  • and
  • if property was included in the original Form SA.2 or CA24 that does not form part of the deceased person's estate.

You must submit supporting documentation to show the reason 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.

or

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

You may have submitted an Inland Revenue Affidavit (Form CA24) to
Revenue for a death that occurred between 5 December 2001 and 4 September 2020. If so, 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
  • and
  • 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 that occurred 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:

Revenue Commissioners
Capital Acquisitions Tax Unit
9/15 Upper O'Connell Street
Dublin 1
D01 YT32.