In the case of a joint deposit account in the names of two parties who are not husband and wife there was a requirement to get a letter from Revenue on the death of one party before funds could be released to the survivor if the funds exceeded i think 50000 euros. The requirement was under s109 Capital Acquisition Tax Consolidated act 2003. Has this been waived as i see no reference to this in the NTMA brochure on State savings which merely says in event of death of one of the account holders the funds are transferred to the survivors. Likewise AIB do not appear to have any reference to this requirement re the Tax Cert.