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Amended Notices of Acknowledgement forms and Corrective Affidavits from Revenue
It may be necessary to file an amended Notice of Acknowledgement form or a Corrective Affidavit after a grant of representation has issued, in cases where there are material errors or omissions in the original Revenue form.
Examples include:
- Additional property or assets that were initially unknown to the personal representative.
- Property included in the original Revenue form that does not actually belong to the deceased’s estate.
Important: Amended Notices of Acknowledgement or Corrective Affidavits should only be used to rectify errors or omissions made in the original affidavit, not to record events after the date of death (for example, property sales).
Guidelines for filing amended notices or corrective affidavits
- Online Statement of Affairs (SA.2): For deaths on or after 5 December 2001, where the online Statement of Affairs (SA.2) Form was completed with Revenue, an amended Statement of Affairs Form must also be completed online. A copy of the amended Notice of Acknowledgement (Probate) Form should then be sent to the Probate Office or relevant District Probate Registry where the grant issued.
- Paper Inland Revenue Affidavit (CA24): For deaths before 5 December 2001, where an Inland Revenue Affidavit (CA24) was filed, a paper Corrective Affidavit must be lodged in the Probate Office or District Probate Registry.
Visit Revenue.ie for more information on completing an Inland Revenue Affidavit.
Documents you must submit
- Two original sworn Corrective Affidavit forms
- One copy of the Corrective Affidavit form
- Original Grant of Representation
- Administration Bond (if applicable)
- Letter of Authority from Revenue if the affidavit relates to amending the date of death or property value
- Relevant fee:
- If the net value of the estate has not increased: €50
- If the net value of the estate has increased:
- Calculate the application fee based on the total new net value (see fees information).
- Subtract the fee amount already paid.
- The balance is the fee due with the Corrective Affidavit or amended Notice of Acknowledgement.
Please note: While you must submit an amended Notice of Acknowledgement or Corrective Affidavit, the details on the original grant are never changed on foot of this submission.
