Republic of Ireland Law
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1. Effectively both the original will and the Deed of Variation go to the Probate Office. The will once proved in probate becomes a public document. The Deed of Variation is required for the purposes of the Revenue affidavit, which must be filed with the Revenue in order to determine the Capital Acquisitions Tax (Inheritance tax) payable on the estate and by whom. If you are uncertain as to the probate practice, you have two options. Firstly, you can do it yourself. Here I would advise you to buy a book on Probate Practice in Ireland by Spierin, or Mongey, or a third book by a lecturer in the University of Limerick whose name eludes me. You should also speak to a staff member in the Probate office and get the relevant forms and some help with matters. The second option is to get a solicitor to file the probate forms for the executor. Given the added complication of a Deed of Variation, I would suggest you get a solicitor but agree fees in advance with him once you know what is involved. In this way you can keep costs down. Probate practices takes some time to learn, even for solicitors in practice. Any fees incurred with a solicitor will come out of the estate of the deceased and will not be borne by any one individual beneficiary.
Thank you for the reply. Do I understand correctly that Will is sent to the Probate Office with the Deed of Variation appended.
Is the Deed of Variation treated as the original Will for taxation purposes?
2. The will is sent, but the Deed of Variation forms part of the Revenue affidavit which is a separate document which needs to be filed. Get some help here from the officials in the Probate Office so you get it right. That is what I suggested in my original answer. Secondly, the Deed of Variation is the document which will determine the tax payable and supplants the original will for taxation purposes.
Thank you for the response. A further clarification please. Are both the Will and the Revenue Affadavit sent to the Probate Office at the same time?
Thank you for quality advice.