- Check if a Corrective Affidavit is required
Understand when an amended Notice of Acknowledgement or Corrective Affidavit must be filed.
- Prepare your Revenue forms
Follow the rules for SA.2 amendments and CA24 corrective affidavits.
- Submit your documents
Find out what to lodge, where to lodge it, and the fees that apply.
Check if a Corrective Affidavit is required
You must file an amended Notice of Acknowledgement or a Corrective Affidavit when the original Revenue form contains a material error or omission.
Common reasons
- Additional assets were discovered after the grant issued.
- Assets listed originally were found not to belong to the estate.
- Incorrect values, incorrect dates, or missing information.
Important: Corrective affidavits should not be used to record events occurring after the date of death (e.g., sale of property, disposal of an asset).
This step ensures that the Probate Office and Revenue are working from accurate estate information.
Prepare your Revenue forms
If the original submission was an SA.2 (online)
For deaths on or after 5 December 2001:
- You must complete a revised SA.2 online through Revenue.
- Revenue will issue an amended Notice of Acknowledgement (Probate).
- You must lodge this amended notice with the Probate Office or District Probate Registry where the original grant issued.
If the original submission was a CA24 (paper form)
For deaths before 5 December 2001:
- You must complete a Corrective Affidavit on paper.
- This must be lodged in the Probate Office or District Probate Registry.
See Revenue.ie for full guidance on completing Revenue forms.
Submit your documents
The following must be lodged with the Probate Office or the District Probate Registry:
Documents required
- Two original sworn Corrective Affidavits (if using CA24 process)
- One copy of the Corrective Affidavit
- Original Grant of Representation
- Administration Bond (if applicable)
- Letter of Authority from Revenue (required when correcting date of death or property values)
Fees
- If the net value of the estate has not increased: €50
- If the net value has increased:
- Calculate the application fee based on the new total net value.
- Subtract the fee already paid when the original grant issued.
- The balance is payable with the corrective affidavit.
Please note: Filing a corrective affidavit does not amend the details printed on the original grant. The corrective affidavit is recorded on the Probate file but the grant remains unchanged.
