Non resident disponers with no PPS and IT38 Issue

Stevo2006

Registered User
Messages
142
Hi there,

Having recently settled the estate of my both parents that passed in the last year, i am now trying to fill in a IT38 form on Revenue. However, as both parents were residents in Northern Ireland and therefore don't have PPS numbers, i don't see any other way of completing the form unless i can provide this.

Does anyone have any advice on how to fill this in without PPS numbers of the disponers?

Thanks,
Stephen.
 
Could you enter their UK National Insurance numbers and make a note to this effect on the form? Or is it an online form that validates the PPSNN and rejects anything that fails the check?
 
Could you enter their UK National Insurance numbers and make a note to this effect on the form? Or is it an online form that validates the PPSNN and rejects anything that fails the check?
The latter.

The OP should contact Revenue via MyEnquiries and ask for a solution. This is a relatively commonplace issue which they'll undoubtedly be able to address easily.
 
The OP should contact Revenue via MyEnquiries and ask for a solution. This is a relatively commonplace issue which they'll undoubtedly be able to address easily.
My guess is that there are easily thousands of these cases a year and it must be very common.

Statistics on the issue of PPSNs suggests that there are probably one and a half times as many PPSNs in existence as there are residents of the state.
 
As a recipient of money from my aunt's will - she lived in England and had never set foot in Ireland- I applied for a PPS for her, in order to complete my CAT form.
 
Overseas beneficiaries can apply for PPS numbers - I understood that was the query.
 
Yes, i am Irish resident but my parents not. Seems a bit odd to apply for a PPS number for persons deceased though? I will contact Revenue and ask the question.

Thanks.
 
CAT is paid by the recipient - if the recipient is decease, then the gift/inheritence passes to the next of kin or goes back into the estate

When the disponer lives outside the state see here https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/it39-2003-edition.pdf