Corrective Affidavits:Revenue Commissioners' Policy

The Probate, Administration and Trusts Committee is aware that, in a growing number of cases, the Revenue Commissioners are refusing to accept corrective affidavits (Form CA26).

The committee would like to remind practitioners that the policy of the Revenue Commissioners, which is being enforced, is to seek evidence of material errors or omissions in the original affidavit discovered subsequent to the lodgment of that affidavit. Only where the Revenue Commissioners Affidavits Section is “satisfied on the basis of documentary evidence etc” that such material errors or omissions have taken place will the corrective affidavit be accepted.

Therefore, when submitting a corrective affidavit (in duplicate), the solicitor should provide documentary evidence of such material error or omission with the affidavit.

Practitioners are referred to section 46 of the Capital Acquisitions Tax Consolidation Act 2003 (as amended) in respect of their obligations in relation to lodgment of corrective affidavits.