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Revenue has updated the Capital Acquisitions Tax Manual which provides guidance on the Statement of Affairs (Probate) Form SA.2 and the probate application process. Updated guidance regarding application for clearance under section 48(10) CATCA 2003 to distribute benefits to non-resident beneficiaries is provided for persons that are submitting their request through MyAccount.
In addition, guidance regarding the appointment of an Irish resident agent where beneficiaries are non-resident has been redrafted to align it with the applicable sections in the Capital Acquisitions Tax Consolidation Act 2003.