This form on completion should be returned to:
Ofce of the Revenue Commissioners, Capital Acquisitions Tax Unit.
Telephone: LoCall 1890 20 11 04
PLEASE READ THE INFORMATION BELOW BEFORE COMPLETING THIS FORM.
This form should be completed if you require a letter of clearance (Form IT8) in respect of
securities, monies in bank, post ofce, building society, etc., held in the Irish State in the joint
names of the deceased and another or others where the amount is
(i) in excess of €50,000 where the deceased died on or after 26th January, 2001
(ii) in excess of €6,348.69 where the deceased died before 26th January, 2001.
The deceased’s PPS number (formerly RSI number) must be provided in all cases. Lack of a PPS
number will result in the Form CA4 being returned to the applicant.
PPS numbers will also be required for all beneciaries (including those resident overseas) listed in
the Summary of Benets page 4.
PPS numbers will normally be available from any documentation received either from the
Inspector of Taxes (e.g. tax credit certication or notice of assessment) or from the Department of
Social and Family Affairs.
Clients requiring PPS numbers can call into their nearest Department of Social and Family Affairs,
local or branch ofce. They will be required to produce valid identity information, e.g. long birth
certicate and other supporting documentation.
Where a PPS number is required for a deceased person who is overseas or for beneciaries
resident overseas, solicitors or executors should contact Client Identity Services in the Department
of Social and Family Affairs directly by
Phone: LoCall 1890 92 79 99/01 7043281 or
Identity information will be required before numbers can be issued.
If you need help in completing this form please refer to Form CA25, (A Guide to completing the
Inland Revenue Afdavit). While the Guide is not specic to this form, it provides assistance on
issues such as joint property, aggregation, group thresholds, taxation of foreign property, etc. It is
available on Revenue’s website www.revenue.ie by clicking on publications/Leaets and Guides/
Capital Acquisitions Tax/CA25 - A guide to completing the inland Revenue Afdavit (Form CA24).