He died on the 3rd April 2012
Hi again.You won't pay tax on the inheritance itself. Any Inheritance Txx liability shouild have been paid by the estate executor. However, given the period of time that has elapsed since your uncle died, if the payment to you includes interest or other income such as dividends on shares, that will be taxable and should be reported to the tax office if you consider that you may have a tax liability. You don't need to declare the inheritance itself.Normally, any bank interest or other income received by an executor will be assessed on the estate and dividends are treated as basic rate tax paid. If there was any income paid to you, the executor should have provided you with a certificate R185(Estate Income) detailing the income element of the payment you received and the tax paid on that income.
Take a look here for information on who pays Inheritance Tax.
I hope this helps but let me know if you have any further questions.
I am the executrix and the estate has been completed by ITC (probate company)