Just charge them full CAT on their portion of the inheritance. If they have confidence the revenue have their details they can claim it back from revenue.
Does all this paperwork apply when 'granny' leaves niece/nephew/grandchild a small item of jewellry or other item of sentimental value - assume no item worth more than E200.
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.
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?
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.
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.)