Inland Revenue Affidavit

thirty

New Member
Messages
2
Hi, I am helping my elderly father with some documentation.



My grandfather left his house to my dad. My grandfather stated in his will that his other son, my uncle, could stay in the house until he passed away, which happened last year. The will stated that when my uncle passed away the house would go to my dad.



So now, my dad who is executor on the will has to do probate. My grandfather passed away in 1980 so I am filling out the paper copy of the Inland Revenue Affidavit with my dad (as oppose to online for more recent deaths) as a first step.



In Part 3 of this document it asks for the Gross Market Value of house at date of death, so I will get this information from an auctioneer.



  1. In part 7 ‘summary of benefits’, it asks for ‘Approx value’ of benefit, is this the current market value of house or the 1980 value of house?


  1. Also a CA6 form, ‘Capital Acquisitions Tax Schedule of Lands and Buildings is mentioned’, do I need to fill out this form and send it back too? Again It asks for ‘estimated value of property’, is this the 1980 valuation or current valuation.


  1. Do I send the auctioneers report with 1980 and current value of house back to revenue with the Inland Revenue Affidavit Form?


Thanks
 

Johnno75

Registered User
Messages
391
Though not applicable to the OP’s scenario, it is worth noting that the Inland Revenue Affidavit was recently replaced by the Statement of Affairs (Form SA2) for deaths after 5 December 2001.

Per Revenue’s website, the Inland Revenue Affidavit (Form CA24) is no longer available for applications for a Grant of Probate or Letters of Administration when the deceased person died on or after 5 December 2001.

See https://www.revenue.ie/en/gains-gif...leting-an-inland-revenue-affidavit/index.aspx
 

thirty

New Member
Messages
2
Hi, I am helping my elderly father with some documentation.



My grandfather left his house to my dad. My grandfather stated in his will that his other son, my uncle, could stay in the house until he passed away, which happened last year. The will stated that when my uncle passed away the house would go to my dad.



So now, my dad who is executor on the will has to do probate. My grandfather passed away in 1980 so I am filling out the paper copy of the Inland Revenue Affidavit with my dad (as oppose to online for more recent deaths) as a first step.



In Part 3 of this document it asks for the Gross Market Value of house at date of death, so I will get this information from an auctioneer.



  1. In part 7 ‘summary of benefits’, it asks for ‘Approx value’ of benefit, is this the current market value of house or the 1980 value of house?


  1. Also a CA6 form, ‘Capital Acquisitions Tax Schedule of Lands and Buildings is mentioned’, do I need to fill out this form and send it back too? Again It asks for ‘estimated value of property’, is this the 1980 valuation or current valuation.


  1. Do I send the auctioneers report with 1980 and current value of house back to revenue with the Inland Revenue Affidavit Form?


Thanks
Any input on the any of the 3 questions I have above? Thanks
 

peemac

Registered User
Messages
1,046
In cases like this I'd call revenue themselves - they are extremely helpful
 

T McGibney

Registered User
Messages
3,563
In cases like this I'd call revenue themselves - they are extremely helpful
The general problem with this sort of tip is that Revenue are in the tax collection business, not the advice business, and they routinely disown the "advice" that they or more exactly their staff give to members of the public.

The additional problem in this case is that the OP is trying to complete a statutory form for someone who died over 40 years ago, and it's highly unlikely that the random person who answers the phone in Revenue will have the slightest clue what to do in such a case.

They need proper legal advice.
 
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