There is no need to get a separate PPS no for the estate. Make the payment to the Collector General using the appropriate payslip, i.e. CGT payslip A or B. Use the PPS No of the deceased on the payslip. Make your return on form CG1. The Tax Reference No is the PPS number of the deceased. In the Name & Address box write 'Estate of Ms. XXX (Deceased)' and the deceased's address after the name in the Name & Address box. When you sign it, write 'Executor' in the Capacity box.
Hi ricta
I too am having difficulties in this area.
Form 1? Do you mean 'Form 1 Tax Return and Self-Assessment for the year 20XX (relating to taxes on income and capital gains'? If you are just making a return on CGT, I would suggest form CG1.Actually, I will compare Form 1 and CG1 and see which is best for applying the above advice.
Form 1 is for trusts; estates under administration and certain corporate bodies. If you are just disposing of an asset, as per your first post, you are paying GCT, and form CG1 should be adequate.
Which means you need an digital certificate from Revenue to submit the form on ROS; except if you are like me in the PAYE sector and apply for such a certificate,
There is no need to get a separate PPS no for the estate. Make the payment to the Collector General using the appropriate payslip, i.e. CGT payslip A or B. Use the PPS No of the deceased on the payslip.
You submit documents on paper using the PPSN of the deceased and Revenue just take the tax.
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