How to submit the SA2 Statement of Affairs on Revenue myAccount

The SA2 is filed online through Revenue myAccount before the Probate Office will issue the Grant. It replaces the pre-2020 paper Inland Revenue Affidavit and is the estate's formal declaration of all assets, liabilities, beneficiaries, and shares. Filing it correctly is the executor's first major compliance task in the estate.

Before you start

You need working Revenue myAccount access for whoever is filing (the executor, administrator, or a solicitor acting on their behalf). You also need the raw data: date-of-death balance letters from every institution, property valuations, share values, pension figures, and the final distribution per beneficiary. Filing without this information complete in advance makes the process much harder because you cannot save an incomplete SA2 mid-way in every case.

Step-by-step

Step 1: Confirm the executor has active Revenue myAccount access. The SA2 is filed using the executor's own personal myAccount, not the deceased's. If the executor does not yet have myAccount, register at revenue.ie using PPS number, date of birth, and proof of identity. Setup is typically 3 to 5 working days because the security PIN is sent by post.

Step 2: Gather the information the SA2 asks for. You need: deceased's PPS number, date of death, full names and addresses of all beneficiaries with their PPS numbers (or passport numbers for non-residents), date-of-death balance letters from every Irish institution, property valuation letters, share certificates or broker date-of-death statements, pension date-of-death values, and a list of all liabilities (funeral costs, final utility bills, final income tax due).

Step 3: Log in and start a new SA2 case. In myAccount, go to Gifts and Inheritances and select Statement of Affairs Probate (SA2). The system walks you through four sections: information about the deceased, estate assets with date-of-death values, estate liabilities, and the proposed distribution by beneficiary.

Step 4: Complete each section carefully and review before submit. Assets must be listed individually with the date-of-death value of each. Joint assets passing by survivorship are identified separately so they do not count in the taxable estate. Liabilities include only debts of the deceased and the funeral cost. The distribution section requires each beneficiary's name, PPS number, relationship to the deceased, and percentage or amount of share. Review everything before you hit submit, because corrections after submit generally require a new SA2 filing rather than an edit.

Step 5: Submit and wait for the Notice of Acknowledgement. After submission, Revenue issues a Notice of Acknowledgement to the myAccount inbox, usually within 3 to 10 working days. This Notice is what the Probate Office asks for as part of the application pack. Print or save it as a PDF and include it with the probate papers.

What to watch for

Joint accounts passing by survivorship cause the most SA2 rejection. These accounts do not form part of the taxable estate for the surviving joint holder, but they do need to be disclosed separately so Revenue understands the treatment. Omitting them entirely is a common error.

Pension death benefits are another trap. Some pension payouts go directly to a named beneficiary and are not part of the estate for probate, but they may still be chargeable to CAT for the beneficiary. The SA2 asks about pensions specifically; read the help text before filling it in.

Finally, if the estate expects CAT to be payable, remember that the SA2 is not the CAT return. Each beneficiary who crosses a threshold must file their own IT38 return separately. The SA2 is the estate-level filing, the IT38 is the beneficiary-level filing.

Related reading

• The SA2 form explained in detail
• IT38 return filing: step by step
• Free IT38 filing trigger checker
• Pre-lodgement checklist: the six things before you apply