Executor Duties in Ireland: A Step-by-Step Checklist From Death Certificate to Final Distribution
As an executor in Ireland, your job runs in a fixed order: secure the assets and register the death, find the will, complete Revenue's Statement of Affairs (Probate) Form SA.2, apply to the Probate Office for a Grant of Probate, gather in and value everything, then pay debts, funeral costs and any tax before a cent reaches the beneficiaries. Get the order wrong — especially paying out before tax and creditors — and you can be held personally liable. This checklist walks the whole road, with a worked example of splitting the residue between three beneficiaries who fall into different CAT groups.
An executor is the person named in the will to administer the estate. If there is no will (or no willing executor), the role is filled by an administrator under the rules of intestacy — the duties below are almost identical, you just apply for a Grant of Administration instead of a Grant of Probate. Both are types of "personal representative" under the Succession Act 1965.
Stage 1 — The first 1–2 weeks: secure, register, locate
Nothing tax-related happens yet. Your three jobs in the days after the death are practical and protective.
1. Secure the assets
You are now responsible for protecting estate property until it is distributed. That means: securing the home (change locks if needed), making sure buildings and contents insurance stays in force, stopping or redirecting post, cancelling subscriptions and direct debits where appropriate, and taking control of valuables, vehicles and pets. Do not start selling assets or paying beneficiaries — you have no legal authority to deal with the estate until the Grant issues.
2. Register the death and get certified copies
The death must be registered with the General Register Office. In the Republic of Ireland you should register within three months (you have up to 12 months) — note this is different from Northern Ireland and Britain, where a much shorter five-day window applies. Order several certified copies of the death certificate (six is a sensible number): banks, insurers and the pension provider will each want one. See Citizens Information: Registering a death.
3. Locate the original will
You need the original, signed will — a photocopy is not enough for the Probate Office. Check the deceased's solicitor, bank safe-deposit box, home filing, and the National Will Register. Confirm you are the named executor and that the will is the latest version. If you find a later will, the earlier one is void.
Stage 2 — Build the picture: list, value, and the SA.2
Before you can apply for a Grant, Revenue needs a full statement of what the deceased owned and owed. This is the heaviest paperwork stage.
4. Gather in and value the estate
Write to every institution with a certified death certificate and request a date-of-death valuation of each asset: bank and credit-union balances, An Post savings, shares, life policies, the family home and any other property, business interests, and personal possessions of value. Get a professional valuation for property (an auctioneer's letter or formal valuation). Separately, list every liability: mortgage, loans, credit cards, utility arrears, and outstanding income tax.
5. Complete the Statement of Affairs (Probate) Form SA.2
The SA.2 replaced the old paper CA24 Inland Revenue Affidavit. It is filed online through Revenue's myAccount or ROS, under the Gift & Inheritance tile. You enter the full inventory of assets and liabilities and the details of every beneficiary and what they inherit. When you submit it, Revenue generates a Notice of Acknowledgment (Probate). Since 14 September 2020 the Probate Office will not accept a Grant application without that Notice attached. See Revenue: Statement of Affairs (Probate) Form SA.2.
The SA.2 is where beneficiary detail matters for tax. Each beneficiary's CAT group and any prior gifts/inheritances in the same group affect what they ultimately owe. Capturing this accurately now saves a corrective filing (Form CA26) later.
Stage 3 — Apply for the Grant of Probate
The Grant of Probate is the court document that proves your authority to deal with the estate. Until it issues, banks will not release funds and you cannot sell property.
6. Lodge the application with the Probate Office
You apply to the Probate Office of the High Court (or a District Probate Registry). Many executors use a solicitor; you can also apply in person as a "personal applicant." Your application bundle includes the original will, the death certificate, the Notice of Acknowledgment (Probate) from the SA.2, and an Oath of Executor. The Courts Service sets out the steps for personal applicants in its Applying for Probate guidance.
| Document | Where it comes from |
|---|---|
| Original will | Located in Stage 1 |
| Certified death certificate | General Register Office |
| Notice of Acknowledgment (Probate) | Generated by submitting the SA.2 to Revenue |
| Oath of Executor | Sworn by the executor |
Stage 4 — Pay before you distribute (the part that protects you)
Once the Grant issues you can collect in the cash, close accounts and sell property. Money flows out in a strict order, and beneficiaries are last.
7. Pay funeral expenses, debts and tax — in that priority
- Funeral and testamentary expenses — reasonable funeral costs and the costs of administering the estate rank first.
- Debts of the estate — mortgage, loans, credit cards, utility arrears, and any other creditors.
- The deceased's outstanding income tax — you must settle the person's final income tax position with Revenue (a date-of-death return may be needed).
- Capital Acquisitions Tax (CAT) — the inheritance tax payable by beneficiaries (see below).
How CAT works — the figures you'll use
CAT is charged at 33% on the value a beneficiary receives above their lifetime group threshold. Thresholds depend on the relationship to the deceased, and these amounts apply to benefits taken on or after 2 October 2024:
| Group | Relationship to the deceased | Tax-free threshold |
|---|---|---|
| A | Child (incl. certain step/foster children) | €400,000 |
| B | Sibling, niece/nephew, grandchild, parent (in some cases) | €40,000 |
| C | Anyone else (friend, cousin, partner not a spouse/civil partner) | €20,000 |
The threshold is a lifetime figure within each group — prior gifts and inheritances in the same group since 5 December 1991 are aggregated against it. Spouses and civil partners are fully exempt from CAT. A beneficiary must file Revenue's Form IT38 once the taxable value of what they receive exceeds 80% of the relevant group threshold. Source: Revenue: CAT thresholds.
CAT is "pay and file" by 31 October. If the valuation date falls between 1 January and 31 August, the beneficiary pays and files by 31 October that year. If it falls between 1 September and 31 December, the deadline is 31 October the following year. As executor you don't usually pay CAT yourself, but you should not distribute until you're satisfied beneficiaries can meet it — and you may be asked to certify the SA.2 detail. Source: Revenue: Important dates for CAT.
Stage 5 — Distribute the estate
Only after everything above is settled do you pay the legacies and divide the residue. Prepare estate accounts showing every receipt and payment, and have the beneficiaries acknowledge what they received.
8. The executor's year and your personal liability
Beneficiaries often expect their money fast. The law gives you breathing room: under Section 62(1) of the Succession Act 1965, you must distribute "as soon after death as is reasonably practicable," but a beneficiary generally cannot sue you for failing to distribute before one year has passed from the date of death (without the court's leave). This 12-month window is the "executor's year."
That year is protection, not permission to be careless. If you distribute and a creditor or unpaid tax later surfaces, you can be held personally liable to make good the shortfall out of your own pocket. To protect yourself: settle all known debts and taxes first, get Revenue and creditors squared away, retain a contingency reserve before final distribution, and consider advertising for creditors. Distribute the residue only when you are confident nothing is outstanding.
Estate of Margaret Byrne (Cork). After Margaret's death on 15 March 2026, executor Áine (Margaret's daughter) gathers in the estate, sells the house, and settles everything that ranks ahead of the beneficiaries.
Step 1 — work out the residue.
| Item | Amount |
|---|---|
| Gross estate (house, savings, shares) | €920,000 |
| Less: funeral & testamentary expenses | −€14,000 |
| Less: debts (loan + utilities) | −€26,000 |
| Less: deceased's final income tax | −€7,000 |
| Net residue to distribute | €873,000 |
Step 2 — the will splits the residue three ways:
- Áine (daughter) — 50% = €436,500 — Group A (€400,000)
- Tom (Margaret's brother) — 30% = €261,900 — Group B (€40,000)
- Sorcha (a close family friend) — 20% = €174,600 — Group C (€20,000)
Assume none has used any of their threshold before. Each pays 33% on the excess over their own group threshold:
| Beneficiary | Share | Threshold | Taxable excess | CAT @ 33% | Net received |
|---|---|---|---|---|---|
| Áine (Group A) | €436,500 | €400,000 | €36,500 | €12,045 | €424,455 |
| Tom (Group B) | €261,900 | €40,000 | €221,900 | €73,227 | €188,673 |
| Sorcha (Group C) | €174,600 | €20,000 | €154,600 | €51,018 | €123,582 |
The lesson: the same 33% rate produces wildly different tax bills because the thresholds differ so much. Áine keeps almost all of her half; Sorcha, on an identical-rate but tiny threshold, loses over €51,000. As executor, Áine distributes the gross shares from the residue — the CAT is each beneficiary's own liability to file on Form IT38 and pay by 31 October 2026 (the valuation date falls before 31 August). Áine should make sure each beneficiary understands their filing obligation before she closes the estate accounts.
- Order is everything: secure & register → locate will → SA.2 → Grant → gather/value → pay debts/funeral/tax → distribute.
- The SA.2 is filed online (myAccount/ROS) and produces the Notice of Acknowledgment (Probate) the Probate Office requires for the Grant.
- CAT is 33% above thresholds of €400,000 (A) / €40,000 (B) / €20,000 (C); spouses/civil partners are exempt.
- The executor's year (Section 62(1), Succession Act 1965) gives you ~12 months before a beneficiary can sue for non-distribution.
- Distribute too early and a missed creditor or tax bill can leave you personally liable — clear debts and tax, hold a reserve, then pay out.
Frequently asked questions
How long does it take to be an executor in Ireland?
Most estates take 9–18 months from death to final distribution. Valuing assets and getting the Grant of Probate are the main bottlenecks; the Probate Office's processing time varies. The "executor's year" reflects the reality that one year is a normal, defensible timeframe.
Do I have to use a solicitor to apply for probate?
No. You can apply as a "personal applicant" directly through the Probate Office, and the SA.2 is filed online by anyone with myAccount or ROS access. Many executors still use a solicitor for larger, contested, or property-heavy estates because the personal liability is real.
What is the SA.2 and how is it different from the old CA24?
The Statement of Affairs (Probate) Form SA.2 is Revenue's online inventory of the deceased's assets, debts and beneficiaries. It replaced the paper CA24 Inland Revenue Affidavit. Submitting it generates the Notice of Acknowledgment (Probate) that the Probate Office requires before issuing a Grant.
Who pays the CAT — me as executor, or the beneficiaries?
CAT is the beneficiary's own liability. Each beneficiary files Form IT38 and pays by 31 October once their inheritance exceeds 80% of their group threshold. As executor you shouldn't distribute until you're satisfied tax and debts are handled, because of your personal liability.
Can I be sued for distributing the estate too early?
Yes. If you pay beneficiaries and a creditor or unpaid tax bill later emerges, you can be held personally liable for the shortfall. Settle all debts and taxes, retain a reserve, and consider advertising for creditors before final distribution.
Are spouses charged CAT on what they inherit?
No. Inheritances and gifts between spouses and registered civil partners are fully exempt from Capital Acquisitions Tax, regardless of amount.
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