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Corrective affidavits

Sometimes it is necessary to file a corrective affidavit after the grant of representation has issued in an estate.

Section 48(4) of the Capital Acquisitions Tax Consolidation Act 2003 provides:

'If at any time it shall appear that any material error or omission was made in an affidavit or account referred to in this section (48), the persons liable to deliver an affidavit or account shall be liable to deliver an additional affidavit or an additional account, correcting the error or omission'

Examples of a material error or omission include the following:

Additional property that was previously unknown to the personal representatives

Property included in the original affidavit (Form CA24) that does not form part of the estate of the deceased.

A corrective affidavit should only be used where such an error or omission was made in the original affidavit and not as a result of events that occur subsequent to the date of death, such as sales of property.

Fluctuations in the property market are not considered to be material errors.

Please check www.revenue.ie to establish when it is appropriate to file such an affidavit.

If date of death is on or after 5/12/2001

If the deceased died on or after 5/12/2001, the following items should be lodged in the Probate Office:

  1. corrective affidavit (2 originals and 1 copy)
  2. original grant of representation or an official sealed and certified copy of same (from the Probate Office)
  3. minimum fee of €30.00 payable. If net value of the estate increases - any additional fees are calculated in accordance with the Supreme Court, Court of Appeal and High Court (Fees) Order.
  4. bond (if relevant). This will apply in administration cases where the value of the estate has increased. The penal sum in the new bond must be for double the gross additional assets.
  5. A letter confirming the grantee(s) is/are still alive is required only if more than 6 months has elapsed since the grantee(s) signed the corrective affidavit.

When the Probate Office has assessed the above papers (and assuming no queries arise), the Probate Officer will sign the certificate at the foot of the corrective affidavit and will forward same to the Revenue Commissioners. A copy will be returned to the solicitors for their records.

If date of death is before 5/12/2001

If the deceased died before 5/12/2001, please check www.revenue.ie for the appropriate form. In these circumstances, you should lodge the following items in the Probate Office:

  1. corrective affidavit together with a copy
  2. items referred to at 2), 3), 4), and 5) above.

The Probate Office will confirm the amount of additional fees payable and the certificate on the original corrective affidavit will be signed by the Probate Officer (or District Probate Registrar). The copy affidavit will be retained by the Probate Office and the original affidavit will be returned to you for onward transmission to Revenue.

Content reviewed: 7 June 2017