SA 2 update

22/11/2021

After lobbying from the Law Society, the Revenue Commissioners have agreed to change the online form SA 2 so that non-aggregable benefits are no longer compulsory.

SA 2 update

From 20 November 2021 when completing the form, a beneficiary will be assigned a Group Threshold and only prior benefits from disponers within the same threshold need to be included.  The other two Group Threshold fields are now voluntary.

In addition, there was an issue that codicils to wills that were uploaded by solicitors were not visible to the Probate Office. This technical issue has also been fixed.

Padraic Courtney
Probate, Administration & Trusts Committee Secretary