The SA2 form: everything you need to know

Every probate application in Ireland begins at Revenue, not at the Probate Office. The SA2 form is how you tell Revenue what the person who died owned, what they owed, and who is inheriting. Revenue reviews the SA2, issues a Notice of Acknowledgement, and only then can you lodge your probate papers with the Probate Office. No SA2, no probate.

This page covers what the SA2 is, how to access it, what you need before you start, the four sections, the Notice of Acknowledgement that comes back, and the common errors that cause rejections.

What the SA2 is, and when you need one

The SA2 replaced the paper CA24 form. It is now filed online through Revenue's myAccount (for PAYE taxpayers) or ROS (for self-employed and agents). The full name is Statement of Affairs (Probate) Form SA.2, and it is required for any death on or after 5 December 2001 where a Grant of Probate or Grant of Administration is needed. (Revenue's complete SA2 guide.)

The form has two purposes. It tells Revenue the value of the estate so that inheritance tax (CAT) positions can be assessed, and it produces the Notice of Acknowledgement that the Probate Office requires as proof the estate has been declared to Revenue.

How to access the SA2

The form lives on revenue.ie. Access depends on who you are:

1. If you are the personal applicant (executor or administrator) and you are a PAYE taxpayer, log into myAccount. Under "Gifts and Inheritances," select "File a Statement of Affairs (Probate) Form SA.2."
2. If you are self-employed or using a solicitor, the form is accessed through ROS under the same menu.
3. If you do not have a Revenue online account, you must register for myAccount first. Registration takes 5 to 10 working days because Revenue posts a security code.

Register for myAccount before you start gathering the rest of your information. The postal delay is the single most common reason personal applicants are caught out.

What you need before you start

The SA2 cannot be saved part-completed in the way a Word document can. Revenue's online system has a "save draft" function, but the session can time out and the categories are not always intuitive. Gather everything first.

You will need the following for the person who died:

• Full name, date of birth, date of death, PPS number, last permanent address
• Marital status at date of death
• A complete list of assets: property (address, folio number, valuation at date of death), bank accounts (institution, account number, balance at date of death), shareholdings, life insurance policies, pension benefits, personal possessions of significant value, vehicles
• A complete list of liabilities: mortgages, credit card balances, utility arrears, funeral expenses
• For each asset held jointly, whether it was joint tenancy with right of survivorship, or tenancy in common
• The full list of beneficiaries with their PPS numbers, addresses, and relationship to the person who died

Valuations must be as at the date of death. Estate agents and stockbrokers provide these for a fee. Banks confirm balances at date of death in writing on request.

Sourcing each piece of information

The practical challenge of the SA2 is not filling it in; it is getting the source data accurately. Here is where each category usually comes from:

Bank and credit union balances. Each institution confirms the date of death balance in writing on request. The turnaround is typically one to three weeks per institution. Send a single notification-of-death letter per institution enclosing a certified copy of the death certificate, and request the balance in the same letter. The ProbatePack Preparation Pack generates these letters for 25 Irish institutions in one go.

Property valuation. A letter from a local estate agent stating market value at the date of death, signed and dated. Most estate agents will provide this for €150 to €400. For agricultural land or unusual property, a chartered valuer is more appropriate and costs more.

Shareholdings. The share registrar (Computershare or Link for most Irish-listed companies) provides a written valuation at the date of death including any dividends declared but not paid. Allow two to four weeks.

Life insurance policies. The insurer confirms the sum assured in writing on notification of death. Policies with named beneficiaries usually pay out directly to the beneficiary without going through the estate and do not count towards probate but still appear on the SA2 where relevant for CAT.

Pension benefits. This is the most varied category. Occupational pensions with death-in-service nominations usually pay outside the estate. Personal pensions and ARFs may default to the estate, or pass by nomination, depending on the policy. Each pension provider confirms the position in writing.

Personal possessions of significant value. Cars, jewellery, art, antiques. For cars, a dealer's written valuation at date of death. For other significant personal possessions, a valuation by a qualified auctioneer or valuer.

The four sections of the SA2

Section 1. Deceased details. Name, date of birth, date of death, PPS, address, marital status, country of domicile. Straightforward if you have the death certificate and the person's papers to hand.

Section 2. Assets and liabilities. This is where most of the work is. Every asset listed under the correct category (immoveable property, moveable property, bank accounts, investments, life policies, pension benefits, other). Every liability listed. Totals calculated.

Section 3. Benefits taken. Every beneficiary, the value of what they are taking, the relationship (which drives the CAT group), and their PPS number. For a spouse, this triggers the full spouse exemption automatically.

Section 4. Declaration. The personal representative signs electronically. This is a legal declaration that the information provided is true and complete to the best of the applicant's knowledge. Penalties apply for false declarations.

The Notice of Acknowledgement

Once the SA2 is submitted and accepted, Revenue issues a Notice of Acknowledgement. This usually appears in your myAccount inbox within a few working days. For straightforward estates it can be immediate; for estates with unusual assets or liabilities Revenue sometimes queries individual line items before issuing.

The Notice of Acknowledgement is a PDF. Print it. Keep the original for your records and attach a copy to the probate papers you lodge at the Probate Office. Without this document, the Probate Office will not accept your application.

Common errors that cause rejections

Revenue rejects SA2 submissions where categories are wrong or information is missing. The most common causes:

1. Joint assets listed in full when only half belonged to the estate. A joint account with a surviving spouse is not all part of the estate; the survivor's share passes outside probate. Only the deceased's share goes on the SA2.
2. Property valued at estate agent's asking price rather than market value at date of death. Revenue expects a formal valuation at date of death, not a notional list price.
3. Pension benefits miscategorised. Occupational pension death-in-service benefits paid to a named beneficiary are usually outside the estate. Personal pension funds passing to the estate are inside it. The distinction matters.
4. Small Gift Exemption double-counted. The €3,000 annual Small Gift Exemption applies to lifetime gifts, not to inheritances. It does not reduce the value of bequests on the SA2.
5. Missing PPS numbers for beneficiaries. Revenue requires a PPS for every beneficiary. If a beneficiary does not have one, they need to apply before you can complete the SA2.

A rejected SA2 adds weeks to the process. Get the numbers right first time.

What happens next

After the Notice of Acknowledgement issues, you can lodge your probate papers with the Probate Office. The Probate Office does not review the SA2 content; Revenue has already done that. The Probate Office just wants to see that the Notice exists.

CAT itself is not paid at this stage. Individual beneficiaries file their own IT38 returns and pay their CAT by 31 October (the same year where the valuation date falls Jan to Aug, the following year where it falls Sep to Dec). See our guide to filing the IT38.

When you may need a solicitor

The SA2 itself is not difficult for a personal applicant with a standard estate. The complexity triggers are the same as the complexity triggers for probate generally: overseas assets, disputed valuations, business or agricultural property, unclear beneficiary identity. If any of these apply, the SA2 is not the hardest part of your estate, and a solicitor is the right call.