The Tax and Duty Manual on CAT Part 02 – Statement of Affairs Probate Form SA.2 now includes information on the new online process for applications under section 48(10) CATCA 2003 by an Irish resident personal representative or a solicitor to ensure they are not personally liable to the inheritance tax of a non-resident beneficiary. The TDM also now includes a new step by step guide at Appendix 1 to assist applicants through the new process.
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