How to verify the relationship between a disponer and a beneficiary?

[STEINER]

A person wills assets to someone be it a son or nephew or brother etc

When the person dies, whose responsibility is it to verify that a beneficiary is a son or nephew or brother etc?

For the purpose of the correct ABC thresholds, is it up to a beneficiary to prove the relationship by way of birth certs etc or does Revenue seek such information?



This is just something I am curious about, I don't need any family research or have a problem!

 

[Joe_90]

Capital Acquisitions Tax is a self assessment tax.

The beneficiary makes a return and informs Revenue of the Class. Should there be any doubt the beneficiary may be asked to prove the relationship.

 

[Bronte]

The executor will have to fill out a form, I think it's a CA6 (not sure if I've the correct name, check probate office or revenue.ie) on this form you have to put the PRSI no's and names of the beneficiaries (not spouses) and the amount of their share of the estate, and there's a question I think on whether each of them have ever inherited before etc.