Can beneficiaries refuse to disclose previous gifts to the Executor?

T McGibney said:
The basic rule regarding the requirement to file an IT38 (crossing or previously having crossed 80% of the class threshold applicable to the inheritance or gift in question) is very clear and easy to understand.

Unless someone is likely to have crossed that, Revenue would merely be wasting their time devoting "sustained attention" to a taxpayer who has no liability.
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But how would Revenue know that the taxpayer had no liability?

One possible reason for reluctance to disclose gifts/inheritances on form SA2 is that the taxpayer did indeed receive substantial gifts/inheritances in the past, but failed to file form IT38 at the time, and doesn't want now to provide what amounts to a confession of this. Surely that's a possibility that would occur to Revenue, and they might want to follow it up? Or am I missing something?
DannyBoyD said:
I believe Exec can proceed, making sure they have made every possible effort to obtain the details from the beneficiary(ies) and have documented that process.
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I think the applicant certainly ought to be able to do this. But, in practice, are they? As I understand it, form SA2 must be completed and filed online. Is it possible that matters are set up so that, until the relevant field is populated with the required information, the system won't let you lodge the form? Revenue could justify this by pointing to the legislation, which requires the applicant to provide this information, and doesn't provide for an exception in cases where they haven't been able to obtain it.

(I've never actually had to complete form SA2, so I have no experience of how the online filing system works.)
 
TomEdison said:
But how would Revenue know that the taxpayer had no liability?
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It should be very easy to address this - If no detail of previous benefits is provided on Form SA2, the beneficiary should automatically receive one of the commonplace standard notifications to file an IT38 return.

I have no idea but would imagine this or a similar procedure is already in place.
 
Just a follow up on this from probate help line themselves to the estate solicitor.

If a beneficiary hides behind the protection of GDPR and refuses to list previous gifts etc for the SA2 application, then a note highlighting this HAS to be sent in with the Sa2 application outlining that every effort was made by the estate solicitor to get the information.

This,then will almost definitely flag an audit for these beneficiaries by revenue as it looks like they're hiding something.

Thats basically it & once the PPSN is provided - Then revenue take it from there.
 
Sailorgirk said:
Just a follow up on this from probate help line themselves to the estate solicitor.

If a beneficiary hides behind the protection of GDPR and refuses to list previous gifts etc for the SA2 application, then a note highlighting this HAS to be sent in with the Sa2 application outlining that every effort was made by the estate solicitor to get the information.

This,then will almost definitely flag an audit for these beneficiaries by revenue as it looks like they're hiding something.

Thats basically it & once the PPSN is provided - Then revenue take it from there.
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Sounds like claptrap TBH.

The most common Revenue audits in relation to CAT refer to big-ticket claims for Business and Agricultural Relief.
 
T McGibney said:
Sounds like claptrap TBH.

The most common Revenue audits in relation to CAT refer to big-ticket claims for Business and Agricultural Relief.
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Well this is what revenue said so I don't know. They must also look at beneficiaries that have withheld info surely but seems no other way around this if beneficiaries won't cooperate.
 
Sailorgirk said:
Well this is what revenue said so I don't know. They must also look at beneficiaries that have withheld info surely but seems no other way around this if beneficiaries won't cooperate.
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If the beneficiary cooperates to the point of filing a complete and truthful CAT Return, the issue is resolved.
 
T McGibney said:
I'm lost. It's not your job to do that.
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Oh apologies I took you up incorrectly.. I thought you meant getting the beneficiary to disclose truthfully for the SA2.

I see now you meant for the IT38 which of course isn't my job. Apologies again as my head is fried with all this.
 
Sailorgirk said:
If a beneficiary .... refuses to list previous gifts etc for the SA2 application, then a note highlighting this HAS to be sent in with the Sa2 application outlining that every effort was made by the estate solicitor to get the information.
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Ref Post #25

;)

Thanks for the update OP.
 
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