Estate Income - efiling?

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homer911

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My parents passed away last year within a few months of each other. I've got as far as getting Irish Grant of Probate for the most recently deceased and done a return of income for the few months the surviving spouse was individually assessed. The family home was disposed of for GOP value with assets now in cash or in IR/UK/Jersey shares so now sorting out UK probate. I now have to make a return of income for the estate from last date of death to the end of the year. I understand, based on a letter from the Revenue, that "Estates are mandatory e-filers" but have no guidance on how to register for this! Do I use the latest deceased's PPSN and register for ROS or is there some other mechanism. I could complete a Form 1, but thats not e-filing. Help! What do I do?
 
The deceased person is a different entity from the estate. The estate needs a new PPSN of its own. You may need to be persistant.

I spent two years trying to get a PPS for my husband's estate. I went in person to the Revenue offices, I phoned, I wrote letters and emails to Revenue and Client Identity Services (who had provided a PPS for my UK aunt, no Irish connection, who had left me an inheritance), I sent messages from my own ROS account.
This February I finally received a PPSN for the estate, as a reply to my communication of August 2019, according to the accompanying letter.

Once you have the PPSN for the estate, follow instructions on Revenue.ie for ROS registration.
You will then be completing a Form 1 for Trusts and Estates.
While there is still income for the estate you will need to complete F1 for each relevant year.
 
Thank you so much, that's a big help. You would think it would be easier to find out stuff like this!
Thankfully when my Dad died, absolutely everything was in joint names so I didn't need to go through all this as he technically left no estate - I just needed to remove his name from all the accounts as everything was left to my mum
 
To get a registration number for the estate, complete a TR1 registration form and send it to the registration section in revenue. Client Identity Services only deal with people, not trusts, estates or such things.
 
Ciru75 said:
To get a registration number for the estate, complete a TR1 registration form and send it to the registration section in revenue. Client Identity Services only deal with people, not trusts, estates or such things.
Click to expand...
Yeah, I did that very early on. It sank without trace.
 
I got this reply from [email protected]

A Paper form TR1 should be completed as follows to register an Estate for Income Tax. The form TR1 can be printed from the Revenue website, you can scan the completed form and send on by return email.

  • Parts 1-12 should be left blank.
  • Parts 14-17, 21, 23 (a) and (b), 27, 28, 29 should all be completed.
  • Part 26: This should be the day after the date of death.
  • Parts 33 and 34 should be completed if an Income Tax registration and/or CGT registration is required.
  • Declaration should be completed by the person who completed the form.

Regards

Dublin Registration Section
 
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