I am advised by Revenue that a letter of clearance - which confirms that there are no outstanding returns or liabilities arising on a deceased person’s estate, should be requested by the personal representative, prior to distributing the assets of the estate.
Revenue has informed me that in cases where a personal representative makes a complete and accurate submission to Revenue about the intended distribution of the assets of a deceased’s estate, Revenue undertakes to reply within 35 working days if a compliance intervention on the deceased’s or the estate’s return is to be conducted, or if further information is required. If Revenue does not reply within 35 working days, the personal representative who submitted a full and accurate clearance may proceed to distribute the deceased’s estate.
Having reviewed the case highlighted by the Deputy, Revenue advises that following receipt of a submission on this matter on 11th August 2025, Revenue corresponded directly with the appointed representative on the 10th September 2025 (within the allotted 35 working day period) to request the submission of an Income Tax Return for clearance to issue in this matter.
Revenue further advises me that a required return was received on 29 April 2026. Regretfully due to an administrative oversight, the return was not finalised at this time. Revenue apologises for this error. Revenue has now advised me the relevant return has been processed and a letter of clearance issued on 3 July 2026.
Finally, Revenue advises its website has further information on the bereavement process at: www.revenue.ie/en/life-events-and-personal-circumstances/death-and-bereavement/information-on-tax-after-a-bereavement/index.aspx
