Form CA24

Enter the details of any household contents owned by the deceased, e.g. furniture, antiques, jewellery, paintings etc. Up to five entries can be made. Where there is insufficient space you will have the opportunity later of making additional entries in 'Other property in the State'.

Enter the details of any cars and below.Up to five entries can be made. Where there is insufficient space you will have the opportunity later of making additional entries in 'Other property in the State'.

Enter the details of any assets held with financial institutions, e.g. banks, building societies, insurance companies, post office, credit unions etc. Up to six entries can be made. Where there is insufficient space you will have the opportunity later of making additional entries in 'Other property in the State'.

Property disclosed in Part 6 which passes beneficially by survivorship or nomination should not be included here.

Enter details of any proceeds of life insurance policies. Up to four entries can be made. Where there is insufficient space you will have the opportunity later of making additional entries in 'Other property in the State'.

Policies disclosed in Part 6 which were written on trust with named beneficiaries should not be included in this Part.

Enter details of any debts owing to the deceased. Up to three entries can be made. Where there is insufficient space you will have the opportunity later of entering addtional assets in 'Other property in the State'.

Enter the details of any stocks, shares and securities owned by the deceased. If the deceased held a portfolio of shares attach a statement from the relevant agent/broker. Up to seven entries can be made. Where there is insufficient space you will have the opportunity later of making addtional entries in 'Other property in the State'.

Enter the details of any dividends accruing to the estate. Up to four entries can be made. Where there is insufficient space you will have the opportunity later of making additional entries in 'Other property in the State'.

Enter the details of any other property in the State if there was insufficient space to enter all of the details of property owned by the deceased under previous specific headings, e.g. 'Household contents'.

This section should also be used if there was insufficent space to respond to question 4 in Part 4, i.e. in relation to farming and other business assets.

Up to 28 entries can be made.

NOTE: If there are more than 28 additional items of property you will need to attach a further schedule and enter the total gross market value of the property on this schdedule as instructed later in this process.

Enter details of any Irish debts owing by the deceased. Up to six entries can be made.

These are debts owing to persons resident in the State or to persons resident outside the State but contracted to be paid in the State or charged on property situated within the State.

Enter the details of any foreign debts owing by the deceased and funeral expenses payable outside the State. Up to three entries can be made.

These are debts owing to persons resident outside the State other than debts contracted to be paid in the State or charged on property situated within the State which have been deducted in Part 4.

Enter details of any person benefitting on the death of the deceased under a nomination at any time made by the deceased (Credit Union Account, etc.). Up to four entries can be made.

Enter the details of monies, (capital sum, annuity etc.) other than those (if any) included in Part 4 or 5, becoming payable on or by reference to the death of the deceased under the provisions of any pension scheme (whether ex-gratia or not), policy of insurance etc.

This question identifies the existence of benefits such as annuities, death benefits, policies of insurance etc., passing to specifically named beneficiaries on the death of the deceased, for example:

• proceeds of a keyman or co-director's policy payable to a business partner;
• death-in-service gratuity or superannuation scheme payable by the deceased's employer to named persons;
• annuities/pensions payable to named individuals.

Enter, in the case of annuities, the amount and term of annuities, e.g. €5,000 each year for 10 years. Indicate, in the case of insurance policies, who paid the premiums, if not the deceased alone.

Benefits passing under this heading should not be included in Part 4 or 5 of the Inland Revenue Affidavit. However there may be tax implications depending on the amount, group threshold etc.