2.1 Estates not requiring a grant of probate or administration
A grant of probate or administration is not required in all cases, for example small estates or
survivorship. In such cases, the representative is required to confirm that there is no
requirement to seek a grant of representation in such cases and to provide the basis for that
position. In such cases where there has been no requirement to file a Form SA.2, Revenue
will need certain information when the application for clearance is made; which is a
Schedule of Assets and the information referred to in Appendix 1