In order to extract a grant of probate PPS numbers of all beneficiaries inheriting over €10,000 must be supplied to the revenue at the beginning, it is almost impossible to get someones pps number without asking them. Prior gifts must also be disclosed. The solicitor advising the executor should write to each beneficiary with details of the bequest to them and with a form for them to sign confirming their pps number and whether they have had any prior gifts or inheritances. Sometimes beneficiaries wish to disclaim their gift, they may have a tax issue that needs to be addressed and there is scope for tax planning. If the executor does not engage with the beneficaries he will not find these things out. If there are a lot of beneficiaries with small gifts of less than 500 or so the executor may not contact them until the probate is granted and money ready for distribution, I would not consider this good practice and always notify all beneficiaries right at the beginning.