Your spouse or civil partner has died.
You are the surviving spouse or civil partner. Most of the estate should pass to you exempt from inheritance tax, but you still need to handle probate on any sole-name assets, transfer joint property correctly, and close the deceased's individual accounts. This use-case explains what applies and what does not.
What applies to a surviving spouse.
The good news: all inheritances between spouses and civil partners are fully exempt from Capital Acquisitions Tax under Section 70 CATCA 2003. This is a complete exemption, not a threshold. No CAT is owed regardless of the estate's value. No IT38 filing is required.
The less-good news: probate may still be required. Joint assets pass by survivorship (no probate needed). Sole-name assets above €25,000 per institution require a Grant. Real property held as tenants-in-common (not joint tenants) also requires probate for the deceased's share. The Readiness Check tests each asset type and tells you exactly what probate work is needed, if any.
Four checks for a surviving-spouse estate.
Confirm how property is held
Joint tenants means automatic survivorship. the property transfers to you by right of survivorship with only a death certificate. Tenants in common means the deceased's share goes into the estate and needs probate to transfer. Check the Land Registry or Registry of Deeds title.
List sole-name accounts and balances
Any sole-name bank or credit union balance above €25,000 typically requires a Grant. Below that, institutions release under the small-estates procedure. Joint accounts with survivorship transfer directly to you.
Check pension death benefits
Defined-benefit and defined-contribution pensions usually bypass the estate entirely, paid to nominated beneficiaries. If you were nominated, the payment comes direct to you from the trustees. No probate involved.
File SA2 if probate is needed
Where probate is required for any asset, the SA2 is the first step. The SA2 records you as the sole beneficiary and Revenue confirms the CAT exemption. Revenue issues the Notice of Acknowledgement that the Probate Office requires.
Three things surviving spouses get wrong.
Assuming probate is automatic because of survivorship. Survivorship only applies to jointly-held assets. Sole-name property, sole-name bank accounts, and tenants-in-common shares all need probate regardless of your spouse relationship.
Distributing assets to adult children before CAT is handled. Even though the spouse exemption applies to you, any subsequent gift to children triggers CAT on the children. If you are in your 70s or 80s and planning to onward-pass inheritance, consider the Group A thresholds carefully.
Forgetting the Small Gift Exemption reset. €3,000 per donor per year can be gifted tax-free and does not count against the Group A threshold. A couple can jointly gift €6,000 per child per year. Start early if you are onward-planning.
The Readiness Check tells you if probate is needed at all.
Surviving spouses often do not need a full Preparation Pack because so much passes by survivorship. The €79 Readiness Check tests each asset and tells you honestly whether probate work is needed. If it is, you can upgrade with €50 credited against the next pack.
Readiness Check
Tests each asset type for survivorship, sole-name scope, and small-estates applicability. Tells you honestly whether probate is needed.
See the packPreparation Pack
If probate is required for sole-name assets, this covers the full application.
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