Non-resident beneficiary

[MollyK101]

I have received a letter from Solicitors in Ireland advising they are acting for the Administrator of the estate of my uncle who died without a will
and I am one of the nieces who are beneficiaries.

I was never employed in Ireland as I came to Australia, met my husband and have made my home here for the past 31 years.

I have not received any prior gifts or inheritances and returned the Solicitors confirmation of this for Revenue. I enquired and they said I will
not require a PPS Number. I am assuming this to mean the inheritance will be less than the threshold for Group B and no CAT is payable and
no return will need to be filed with Revenue.

I will be grateful for any advice as after reading forum posts I am still not sure my assumptions are correct.

 

[Mrs Vimes]

AFAIK a CAT return needs to be made if you hit 80% of the relevant threshold which for uncle-niece is Group B so 32,500. So if the inheritance is less than 26,000 you wouldn't have to make a return.
If the solicitor tells you they don't need a PPSN for you to finalise things their end then it sounds like you don't need to get a PPSN for this.

 

[MollyK101]

AFAIK a CAT return needs to be made if you hit 80% of the relevant threshold which for uncle-niece is Group B so 32,500. So if the inheritance is less than 26,000 you wouldn't have to make a return.
If the solicitor tells you they don't need a PPSN for you to finalise things their end then it sounds like you don't need to get a PPSN for this.

Thank you for your reply, much appreciated.