Practice direction in relation to the inspection of Inland Revenue Affidavits
On 25 May last, the attached practice direction came into force and the Inland Revenue Affidavit is no longer a document of public record.
The only persons now entitled to view the Inland Revenue Affidavit are a beneficiary under a will, a family member on intestacy, or a government employee with a provable interest in the information supplied.
Anyone seeking to view an Inland Revenue Affidavit must complete the attached form confirming this.
The Probate, Administration and Trusts Committee welcomes this development, which it had sought for some time now.
On 1 March 2012, the current President of the High Court amended this practice direction to extend the right of inspection of the Inland Revenue Affidavit to include creditors of the estate and anyone entitled to sue the estate under section 117 of the Succession Act, 1965.
It was further amended on 6 June 2015 at part (A) (iii) adding the following 'or is a creditor of the deceased in any other case where the Judge of the High Court exercising probate jurisdiction shall so direct'.
See the .