Probate form CA24 - quick question

redser7

Hi folks,

Hoping someone can help with out with a small matter.

I'm applying for probate personally and not involving a solicitor. It's a straight forward estate - house and some money to be divided equally between four children. So I'm completing form CA24.

However, the deceased took out two life assurance policies in the names of two of the beneficiaries - small sums, both under two thousand. These are the only items in the estate where beneficiaries are named. They are with Royal London which is regulated by the Central Bank of Ireland. Nobody knew about these and they are not mentioned specifically in the will.

Question is - should these sums be entered under Part 6, Section 3? Revenue has this note on this section ...

Questionnaire. (Part 6)
In this section please provide details of any property not included in
the will.
Question 3
Did any monies, (capital sum, annuity etc.) other than those
(if any) included in Part 4 or 5, become payable on or by
reference to the death of the deceased under the provisions
of any (whether ex-gratia or not) policy of insurance etc.?
Place X in the appropriate box to indicate “yes” or “no”
Enter any benefits such as annuities, death benefits or insurance
policies that pass to beneficiaries on the death of the deceased.
Provide any relevant information in the space provided.

Thanks for any advice!

coylemj

It's pretty obvious that you should include the insurance payouts - I see no ambiguity whatsoever in those questions.

Being relatively small amounts of money, the Revenue may overlook any potential CAT liability but there is no reason why you shouldn't declare the payouts. At some stage in the process of personal probate you will have to swear to a revenue affidavit and if you have entered 'no' to that question, you will be committing perjury if you sign the affidavit.

redser7

Thanks a million coylemj! Appreciate you taking the time to respond.