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Amended Notices of Acknowledgement Forms & Corrective Affidavits from Revenue
It may be necessary to file an amended Notice of Acknowledgement form or Corrective Affidavit after a grant of representation has issued in situations where there are material errors or omissions in the original Revenue form.
Examples of such errors or omissions 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 Notice of Acknowledgement forms or Corrective Affidavits should only be used to rectify errors or omissions made in the original Affidavit, and not due to events occurring after the date of death, such as property sales.
Guidelines for filing Amended Notices of Acknowledgement or Corrective Affidavits
- Online Statement of Affairs Form: For deaths on or after December 5th, 2001, where the online Statement of Affairs (SA.2) Form was completed with the Revenue Commissioners, an amended Statement of Affairs Form must be completed online with the Revenue Commissioners. A copy of the amended Notice of Acknowledgment (Probate) Form should then be sent to the Probate Office or relevant District Probate Registry from where the grant issued.
- Paper Inland Revenue Affidavit (CA24) Form: For deaths occurring before December 5th, 2001, where the Inland Revenue Affidavit (CA24) was filed with the application for a grant of representation, a paper form 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.
You must submit the following documents:
- 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 the Revenue Commissioners if the Corrective Affidavit relates to amending the date of death and the value of property.
- Relevant fee
- If the net value of the estate has not increased: a standard fee of €50 applies
- If the net value of the estate has increased:
- Calculate the application fee that would be due based on the total new net value - see Fees information
- Subtract the fee amount that was originally paid
- The resulting amount is the fee that must be paid when filing your Corrective Affidavit or Amended Notice of Acknowledgement
Please note: While it is a requirement that you submit your Amended Notice of Acknowledgement form or Corrective Affidavit, the details on the original grant are never amended on foot of this submission.