I recently spoke at one of the Solicitor Growth seminars. For those not familiar, Solicitor Growth is the solicitor support network established by Flor McCarthy and Martin Lawlor. In that, I mentioned that I had spoken to Revenue regarding the SA.2 and issues that they see arising and I wanted again to pass on their feedback.

• Revenue has indicated that from time to time solicitors are proceeding with an SA.2 where there is one PPS number missing. That is fine, as the system permits this, but then in turn solicitors are not going back and filing in the PPS number when obtained. The facility to proceed without one PPS number is a concession by Revenue (I know – super generous). However failure by solicitors to insert the PPS number when obtained is leading to delays in issuing clearances or otherwise hampering Revenue in processing the SA2.

• Another issue that is arising is that solicitors are not inserting the “Other benefits” section for beneficiaries. So effectively this is the portion where one completes the amount that the beneficiary is obtaining under the estate. The system does not automatically calculate this for you. If a beneficiary is in receipt of funds under a nomination or is the beneficiary of joint property, this will be automatically populated in the “Assigned Benefits” section of the beneficiary. However, monies received under the estate outside of those benefits must be calculated and inserted. Again the SA.2 will not be processed until this is completed.

• With respect to joint property, Revenue recognise that it may not be possible to have the exact date as to when the asset was placed into joint names. If one has a folio or historic bank statement it may be possible to find that out, but, otherwise, the best estimate of when the property is in joint names would be acceptable. The question is asked in that context to determine the value of prior gifts.

• Again in relation to joint property, one will note that the SA.2 asks the question “How was the income from the property dealt with or enjoyed, if any?” Again this may be a difficult question to answer. In relation to share certificates or bank accounts in joint names, one could assume that the income is enjoyed in the same proportion as the ownership, but it is not always clear. Revenue have noted that this is not a mandatory question in any event and need not be completed if information is not to hand.

On balance, the SA.2 is an improvement on the CA24 system and, like anything, after a piece of initial teething problems, the system now appears to operate fluently. You may have come across issues or points for improvements. All suggestions would be gratefully accepted by the National CAT Office 9/15 Upper O’Connell Street Dublin 1D01 YT32. Revenue have indicated that they already have a programme of improvements in the pipeline but obtaining resources from Revenue IT can be challenging. The Revenue team allocated to the SA.2 are currently working on the new development land tax, which has left the capacity for SA.2 improvements limited. However, there may be changes in the future. If there are, we will keep you up to date through theprobatehub.ie.

Hope that helps and if you have any probate, will drafting or tax queries, please do not hesitate to reach out to me through the solicitor query service on our website. Colm Kelly