Probate Office
PA 1
The Probate Process
An Information Guide for persons acting without a solicitor
High Court
www.courts.ie
MANAGING THE ADMINISTRATION OF AN ESTATE CARRIES LEGAL RESPONSIBILITIES.
BEFORE PROCEEDING WITH A PERSONAL APPLICATION FOR PROBATE IT IS ESSENTIAL TO READ THE
FOLLOWING INFORMATION TO ENABLE YOU MAKE A CONSIDERED DECISION AS TO WHETHER OR NOT IT
IS APPROPRIATE TO PROCEED ON A PERSONAL BASIS.
PLEASE NOTE THAT SOME CASES WILL REQUIRE A SOLICITOR TO MAKE THE APPLICATION.
INTRODUCTION
When a person dies leaving property, money and/or other possessions (i.e. an estate),
certain legal obligations have to be observed before the next of kin or other persons
may have access to same. The overall process is referred to as the administration of a
deceased person’s estate.
Administration of an estate may be divided into three phases:
(i)
(ii)
(iii)
Ascertaining the assets of the deceased person (this may involve
examination of legal documents to determine title/ownership to property)
Obtaining Grant of Representation from Probate Office/District Probate
Registry (i.e. the Probate Process)
Payment of Debts; Settling mandatory Taxation obligations; Distribution
of estate which may involve legal interpretation of deceased person’s will
and interpretation of rules of distribution as contained in the Succession
Act 1965; Transfer of ownership of property.
Administration of an estate may also involve litigation.
HOW DO I ADMINISTER AN ESTATE?
In most cases, a Solicitor is instructed by the executor/next of kin of the deceased
person to administer the estate. The Solicitor will give the necessary Succession Law
and Taxation advice to deal with all phases of the administration process and will also
complete all necessary documentation for both the Probate Office and the Revenue
Commissioners. Where issues arise in the administration, the Solicitor will also
advise on the legal procedures necessary to move forward with the administration.
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In some cases, it is possible for the next of kin decide to proceed on a personal basis
with the administration of an estate. If you wish to proceed as a personal applicant,
it is extremely important that you note the following:
1.
2.
3.
4.
5.
6.
7.
Unlike a Solicitor, the Probate Office does not provide legal advice.
The Probate Office has no function in so far as phases (i) and (iii) above of
the administration of an estate are concerned.
By choosing to proceed on a personal basis with this legal process, you are
proceeding without the benefit of legal advice and the responsibility for
ensuring that you are familiar with your legal responsibilities regarding all
aspects of these phases rests with you as Personal Applicant. Consequently,
before proceeding with the administration of an estate on a personal
basis, you must be confident of your ability to research and undertake
the legal responsibilities associated with same. Failure to comply with
your legal obligations may result in you being open to penalties and/or
legal proceedings.
The Probate Office will assist you in dealing with the Probate Process phase
of the administration. However, you will have sole responsibility for the
production and completion of the legal documentation involved in this phase
of the administration. Where legal issues arise during this phase, you will be
required to consult a Solicitor.
The Probate Office cannot accept an application prepared on your behalf by
any Agent. As Probate is a legal process, the only Agent legally entitled to
act on your behalf is a Solicitor.
All persons applying on a personal basis must attend in person in the Probate
Office.
Applicant(s) must be eighteen years of age or over
ARE THERE CIRCUMSTANCES WHERE THE PROBATE OFFICE’S
PERSONAL APPLICANT PROCEDURE CANNOT BE USED?
In the following circumstances you must instruct a Solicitor:
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
Where the person entitled to apply for a Grant of Representation is a Ward
of the Court or a person of unsound mind
Where the person entitled to apply is a minor ( a person under the age of
18 years)
Where there are issues concerning the validity of a will
Where there are issues among the next of kin regarding the estate
Where the original will has been lost
Where a beneficiary (other than the spouse of the deceased) of 20,000
Euro or over of an estate is non resident in this jurisdiction and the
potential applicant for the Grant is also non resident
Where the deceased dies without making a will (intestate) and was
domiciled outside of the Republic of Ireland and leaves assets within this
jurisdiction and no Grant of Representation has been extracted in the place
of domicile*
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(viii)
(ix)
(x)
Where the deceased dies domiciled outside of the Republic of Ireland,
leaving a will in a foreign language
Where the deceased dies domiciled outside of the Republic of Ireland
leaving a will which has not been proved in the law of domicile and a
person other than the executor intends to apply for a Grant within this
jurisdiction
Any other circumstances, which, in the opinion of the Probate Officer,
require the assistance of a Solicitor. The decision of the Probate Officer in
this regard is final.
* Domicile is the legal word used to describe the place in which the deceased person
had their permanent home.
THE PROBATE PROCESS
The Probate Office is part of the High Court. Its main function is to give authority to
the correct person at law to deal with a deceased person’s estate. The authority is
granted in the form of a document called a Grant of Representation and the procedure
involved in obtaining this Grant is known as the Probate Process.
The three most common types of Grant are

Grant of Probate. Where a person dies leaving a valid Will and appointing an
Executor, a Grant of Probate issues to the Executor. The person’s assets are
dealt with by the Executor according to the terms of the will. The deceased is
said to have died testate.

Grant of Letters of Administration. Where a person dies without having
made a valid Will, they are said to have died intestate. A Grant of Letters of
Administration issues to the person or persons who were their nearest next of
kin at the date of death. Next of kin is determined by the Succession Act
1965.

Grant of Letters of Administration with Will Annexed. When a person dies
leaving a valid will and a person other than the Executor applies, a Grant of
Letters of Administration with Will Annexed issues to the person entitled by
law.
When the Grant issues to the applicant, he/she is called the Legal Personal
Representative of the deceased person.
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IS A GRANT ALWAYS NEEDED?
(i)
(ii)
(iii)
(iv)
(v)
(vi)
Where a person dies leaving no assets it is generally not necessary to apply
for a Grant. However, where legal issues arise, it may become necessary to
apply. In this situation, you need to take legal advice.
Where a person dies leaving a house and/or land in joint names, the house
and/or land automatically passes to the surviving joint owner without the
need for a Grant. However a person may hold a share in a property as a
tenant in common and in this case a Grant will be required to administer
the deceased’s share of the property.
When a person dies leaving money in a financial institution in joint names
a Grant may be necessary as the monies may not pass automatically to the
surviving joint holder. It depends on the type of account and the reason
for the creation of the joint account.
When a person dies leaving a house and/or land in his/her sole name, it
will be necessary to apply for Probate in order to sell or transfer the
property to another person.
Where a person dies leaving money in a financial institution in his/her sole
name (this includes stocks, shares, proceeds of insurance policies and
death gratuities), it may be necessary to apply for a Grant of
Representation. The next of kin or the executor should first contact the
institution in question to see if a Grant of Representation is a requirement.
This is a matter for the institution where the funds are held.
Where a person dies domiciled outside the Republic of Ireland leaving
assets in this jurisdiction, an Irish Grant of Representation is necessary to
deal with these assets even if a Grant has issued in another country. As
already indicated above it is not always possible to proceed on a personal
basis in these cases. You may need to instruct a Solicitor within this
jurisdiction.
WHO MAY APPLY FOR A GRANT OF PROBATE?

If the deceased made a valid Will and appointed an Executor – the Executor.

If the Executor is unable or unwilling to act, or if the deceased did not appoint
an Executor – The Rules of the Superior Courts 1986 set out who is next
entitled to a Grant.

If the deceased did not make a valid Will – one or more of the immediate next
of kin surviving at the date of death of the deceased are the person/persons
entitled to extract the Grant. This person is called the Administrator. See
order of entitlement in form PA 2. Any one of the entitled persons may apply
but where more than one wishes to apply for the Grant , a maximum number
of three may apply jointly. All applicants will have to attend at the
appointment.
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HOW DO I MAKE A PERSONAL APPLICATION FOR A GRANT OF
REPRESENTATION?
Stage 1
If a deceased person was resident within the area of a District Probate Registry (see
Form PA5 which is also available on www.courts.ie)
you may either apply to the Probate Office in Dublin or the District Probate Registry
for a Grant. If you wish to apply to the District Probate Registry you must contact the
Registry in question to ascertain its requirements.
When applying to the Probate Office, Dublin you must complete the following forms.
They are also available on the Probate Section of www.courts.ie or where applicable
www.revenue.ie
1. Application Form (PA2)
Please use Guidance Leaflet PA3 to assist you in the completion of this Form.
2. TWO Inland Revenue Affidavits (CA24)
Please note that both of these Affidavits may be completed manually or if
preferred a computer fillable form is available on www.revenue.ie
Responsibility for the completion of these documents rests with you as
personal applicant and you may have to obtain legal and tax advice regarding
some of the questions raised in these affidavits. Please note that the Probate
Office is unable to give you such advice and in the circumstances will be
unable to assist you with the completion of this form.
Prior to completion of these sworn documents, you are strongly advised to
read Revenue Guidance Booklet CA25 which is also available on
www.revenue.ie. This Booklet is not available in hard copy.
Please note that only property of the deceased (both real and personal) which
was held in his/her sole name should be indicated in Part 4 of the Inland
Revenue Affidavit. All property held in Joint Names should be indicated at
Part 6 of the Affidavit and should only be indicated again in Part 4 of the
Affidavit if the intention of the deceased was that this joint property was to
return to the estate in question on his/her death to be distributed on either an
intestacy basis or in accordance with his/her will. Please obtain legal advice if
you are uncertain regarding this issue.
When completed you must have both Inland Revenue Affidavits sworn or
affirmed before a Practising Solicitor/Commissioner for Oaths. Please note that
it is not acceptable to have the Inland Revenue Affidavit sworn before a Peace
Commissioner.
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3.
Form of Understanding
Stage 2
1. Return all of above completed documentation to: The Probate Office,
Courts Service, Phoenix House, Smithfield, Dublin 7 together with
2. Death Certificate (or a Coroners Interim Certificate of death if no
Death Certificate has yet issued)
3. A photocopy of the original will and codicil(s) (if any) - do not attach
anything to the original will/codicil or remove any staples, pins,
fasteners or binding when copying. Please note that you must retain
the original will in your own custody until the date of appointment
with the Probate Office/District Registry
4. Where a person has died domiciled outside Republic of Ireland a
Sealed and Certified copy of Grant of Representation which has issued
from the appropriate Probate Office in the country of domicile.
Stage 3
On receipt of the completed documentation, a Probate Official will examine same and
if there are further requirements, he/she will contact you. You may be required to
sign additional documents or contact other people e.g. a witness to the will or a
medical practitioner to obtain further affidavits. Please note that the responsibility will
rest with you to contact these persons, should the need arise. The Probate Office does
not enter into correspondence on your behalf with third parties.
If at any time during the examination of your documentation (or your subsequent
interview with a Probate Personal Applicant Official) it becomes apparent to the
Probate Office that you need to instruct a Solicitor to deal with the Probate Process
you will be advised of same. The Probate Officer’s decision is final in this regard.
If the Probate Office is satisfied that it may proceed with your application, an
acknowledgement of the completed application will be sent to you. In due course and
when all requirements have been met to the satisfaction of the Probate Officer you
will be given an appointment with an official in this office.
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PREPARING FOR YOUR APPOINTMENT
To ensure that your appointment runs smoothly and that you will not encounter a
delay by having to visit the Probate Office on a second occasion please note that it is
essential that you bring the following (where applicable) to your interview:

Proof of identification which includes a photograph e.g. a drivers licence or
passport

The original will and codicil (if any) and three copies of each.

Official vouching documents from various financial institutions etc which
confirm the balance of assets held solely or jointly by the deceased at date of
death e.g. (bank statements/post office accounts/amount payable on insurance
policies/prize bonds/share certificate and value of stocks shares or any other
assets declared by you)
Official vouching documents (e.g. outstanding mortgage/loans, funeral
expenses including headstone catering memorial cards and household bills
payable at date of death) which confirm the balances of debts in the sole name
of the deceased and as indicated on your Revenue Affidavit.


Title Deeds/copies or Copy of Land Registry Folio confirming ownership of
any property included on your Revenue Affidavit.

A valuation from an Auctioneer/Estate Agent as to the value of the property at
the date of death except when property is currently held as joint tenants. An
affidavit will be required if the property is in excess of one acre or more.

In all applications where the executor is not an applicant a current market
valuation of the property from an Auctioneer/Estate Agent must also be
furnished

Where there are assets outside the jurisdiction, details of same and valuations
of same (euro value at date of death) must be produced to the Probate Office.
PLEASE NOTE THAT PERSONS PRESENTING FOR APPOINTMENT
WITHOUT THE RELEVANT DOCUMENTS WILL BE UNABLE TO
PROCEED WITH THEIR APPOINTMENT ON THE SCHEDULED DAY.
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ATTENDING AT YOUR APPOINTMENT
Your appointment will be held with a Probate Official in private. You will not have to
appear in a Courtroom.
At the appointment, the Probate Official will:
(i) examine all the documentation in question
(ii) examine the vouching documentation
(iii) make relevant inquiries regarding any aspect of the process which requires
clarification
When he/she is satisfied, the documentation in question (other than the Inland
Revenue Affidavit) will be sworn or affirmed by you before the Probate Official in
question. Please note that we will be unable to offer you legal advice. On occasions,
queries arise during the course of the appointment and in these circumstances it may
be necessary to schedule a further appointment for another day. On occasions, it also
becomes evident at the appointment that this is a case which should be dealt with by a
Solicitor. Where this arises, you will be requested to withdraw your personal
application and to instruct a Solicitor in the administration of the estate.
A fee will be payable in respect of each application and a further fee is payable if any
extra copies of the Grant/Will or other documents are required. These may be ordered
by you on your application form PA2. Fees are calculated on the net estate of the
deceased and details of same are laid down in the current Supreme and High Court
Fees Order which are set out on the attached sheet PA4 and on our website
www.courts.ie Fees are payable by cash, cheque, bank draft or credit card. Where
fees are paid by cheque or bank draft they must be made payable to ‘Chief Clerk
DMD’ at the Stamps Office, Aras Ui Dhálaigh, Inns Quay, Dublin 7 (beside Four
Courts). You will be informed of the amount of fees payable at your appointment
On completion of your appointment, the Probate Official will prepare a Draft Grant.
The documentation plus draft Grant is referred to the Probate Officer for final review.
If a query is raised at this review, you will be notified as soon as possible.
If the application passes the review, the Grant of Representation will issue in the
estate and the Grant together with any extra copies ordered, and all returnable
documents will be posted within three weeks to the applicant.
Within one week of your Grant issuing, one of the CA24s (i.e. Inland Revenue
Affidavits) furnished by you as part of this application will be transmitted by the
Probate Office to the Revenue Commissioners together with details of the issue of the
Grant.
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IMPORTANT
PLEASE NOTE THAT THE RESPONSIBILITY OF THE PROBATE OFFICE
CONCLUDES ON THE ISSUE OF THE GRANT OF REPRESENTATION IN
A DECEASED PERSON’S ESTATE.
All legal responsibilities and taxation obligations now rest with you as the person with
legal authority to administer the estate. Where you have concerns regarding your
obligations vis a vis the administration and distribution of the estate (including the
transfer of ownership of property) it is imperative that you seek legal advice.
Otherwise, you may leave yourself open to penalties and/or legal proceedings.
Please note the following points of contact for the Probate Office, Dublin:
(ii)
Phone: 01 8886174 or
(iii)
E-mail ProbatePersonalApplications@courts.ie
(iv)
Address: The Probate Office, Courts Service, Phoenix House, Smithfield,
Dublin 7.
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