Revenue have published a new ebrief. It is brief 146/24 of 23 May 2024 which has set out some additional information with respect to the steps to take in relation to income tax clearance in death cases. I attach a link below to the revised manual. They are relatively minor and reminders really of issues that have been flagged before.

What’s New

• They have indicated that if it is the case that Income Tax/Death Clearance is not coming up as a field in the drop down box on My Enquiries, that practitioners should put in “Death Case Clearance” in the free text box section. We are unsure as to how this could arise, as normally under the Income Tax section “Death Case – Clearance Request” regularly appears.

• They have clarified what was stated previously that clearance requests should not be submitted under a solicitor’s /agent own tax registration number but only using a TAIN.

• They have updated Appendix 6 and 7 which are the screen shots of My Enquiries, showing how the request is made through a TAIN.

• More particularly however Revenue demonstrate a new system in Appendix 8 where agents can register estates and link the estate to the agents TAIN. This is through a new Estate registration section when an agent registers an estate through the “Register New Revenue Customer” section under “Manage Tax Registration”.

Conclusions and Reflections

The new ebrief is a further reminder, if any was needed, that the clearance procedure needs to be conducted through a TAIN number. It is up to every solicitor which way they wish to manage this. They can operate the procedure through their own TAIN or use the TAIN of an accountant colleague/contractor. In fairness, Revenue are making it easier to use the TAIN system for registration of estates which will hopefully make things easier and faster!

Remember if you have any tax, probate, capacity or will drafting queries, please do not hesitate to make contact Colm Kelly on colm@theprobatehub.ie

I attach a link to Manual Part 46-01-02 here below