1048 Assessment of executors and administrators

(1) Where a person dies the executor or administrator of his/her estate is assessable and chargeable to any assessment to tax which could have been made on the person immediately before his/her death or which could be made on the person if he/she were living. The amount of the income tax is a debt due and payable out of the estate of the deceased person.

(2) No assessment can be made later than 3 years after the end of the year of assessment in which the deceased person died where the grant of probate or letters of administration was made in that year.

In any other case no assessment can be made later than 2 years after the end of the year of assessment in which such grant was made.

(2A)(a) “applicant” has the same meaning as it has in the Regulations of 2020;

“Regulations of 2020” means the Capital Acquisitions Tax (Electronic Probate) Regulations 2020 (S.I. No. 341 of 2020).

(2A)(b) Notwithstanding subsection (2) of this section, where an applicant is required to rectify a material error or omission in information delivered to the Revenue Commissioners, in accordance with Regulation 3(3) of the Regulations of 2020, an assessment may be made at any time before the end of the 2 years following the year of assessment in which the material error or omission is rectified.

(3) When required to do so by an inspector, the executor or administrator of a deceased person must prepare and deliver to the inspector a signed written statement containing particulars of the profits or gains which arose to the deceased person before his/her death to which the executor or administrator is assessable. The provisions of the Income Tax Acts relating to statements apply to this section.

Relevant Date: Finance Act 2025