SA2 form (Statement of Affairs): plain-English guide for Irish probate

What it means, in plain English

The SA2 is the Revenue Statement of Affairs Form, filed online through Revenue myAccount. It sets out every asset the deceased owned at the date of death, every liability, every beneficiary, and each beneficiary's share. The SA2 is the filing that Revenue uses to assess inheritance tax positions and to issue the Notice of Acknowledgement that the Probate Office requires before issuing a Grant.

SA2 form (Statement of Affairs) in Irish probate practice

Before 2020, estate disclosures were made on a paper Inland Revenue Affidavit. Since September 2020, the SA2 has replaced that form and is filed online via Revenue myAccount. The filing has four main sections: information about the deceased, a list of all assets with date-of-death values, a list of liabilities, and the proposed distribution showing each beneficiary's relationship to the deceased and share. After the SA2 is submitted, Revenue issues a Notice of Acknowledgement, which is the document the Probate Office needs to see before issuing the Grant. Common rejection triggers include missing asset values, inconsistent beneficiary share calculations, failing to include pension death benefits, and misclassifying joint accounts that pass by survivorship. The filing is not tax-payment itself; CAT, where owed, is filed separately by each beneficiary on their own IT38 return. The SA2 is completed by the executor or administrator, not by the beneficiaries.

Worked example

Conor is executor of his uncle's estate. The estate includes a house worth €420,000, two bank accounts totalling €38,000, and a small share portfolio worth €12,000. Total gross estate: €470,000. Liabilities: funeral expenses of €6,200 and an outstanding gas bill of €180. Conor logs into Revenue myAccount, completes the SA2 with these figures and the two beneficiaries (his uncle's children) at equal shares, submits, and receives the Notice of Acknowledgement three working days later. He then lodges the Probate Office application with the Notice attached.

The statutory position

The SA2 replaces the Inland Revenue Affidavit required under Section 48(1) of the Capital Acquisitions Tax Consolidation Act 2003. Filing rules are set out in Revenue's published SA2 guidance. The Notice of Acknowledgement must be lodged with the Probate Office under Order 79 of the Rules of the Superior Courts.

Related terms in this glossary

• CAT (Capital Acquisitions Tax): The Irish tax on gifts and inheritances, charged at 33% on the value of a beneficiary's inheritance above their applicable group threshold.
• IT38 return: The Revenue return a beneficiary files when their gift or inheritance takes them above 80% of the applicable CAT group threshold.
• Valuation date: The specific date CAT uses to fix the value of an inherited asset; usually the date of the Grant of Probate, but subject to specific rules for different asset types.
• Revenue clearance (Section 49 CATCA): A formal Revenue letter confirming that all CAT and income tax obligations of the deceased and the estate have been settled, generally requested by the executor before final distribution.

Related reading

• The SA2 form explained in detail
• How to apply for probate in Ireland
• CAT thresholds for 2026