So it’s a new dawn in relation to CA24s which are no more and now are replaced with a Statement of Affairs. However, the old system is not gone altogether. I checked with my contact in Revenue and this is the information he provided.

The new procedures in relation to the Statement of Affairs will apply to all estates where the Date of Death of the disponer is on or after 05/12/2001.

For estates with a Date of Death between 01/04/1975 and 04/12/2001 (inclusive), the situation is unchanged – the old Form CA24 (together with Form CA6, if appropriate) should be submitted to Revenue and if the deceased died testate, a copy of the will and any codicils. For estates with an earlier Date of Death, the usual “Estate Duty” procedures apply.