Revenue has updated the Tax and Duty Manuals that provide guidance for dealing with the tax and duty affairs of deceased taxpayers.
The manual titled “Dealing with Death Cases” has been updated to include details of the various channels through which Revenue is advised about the death of a taxpayer. It also outlines the actions by caseworkers to update the taxpayer record and ensure that the notification is processed in a timely and sensitive manner.
The manual titled "Requests for clearance in death cases" explains the process for persons acting in a representative capacity to request clearance to distribute an estate after the death of a taxpayer. The updated manual provides guidance on how the clearance request should be submitted using MyEnquiries (paragraph 3), with examples of death case clearance requests in MyEnquiries contained in appendix 6. Clearance requests should be submitted under the agent/solicitor’s TAIN number, using the ROS cert associated with that TAIN number, rather than under a solicitor or agent’s own tax registration number (appendix 7). Guidance is also provided on the online registration of estate cases and linking the estate registration to the deceased person's record (appendix 8). Readers are reminded that all requests for 'deemed clearance' must be in line with the requirement for due diligence set out in the guidance.