IRAS | Estate Duty

Estate duty forms

Estate Duty has been removed for deaths on and after 15 Feb 2008.

For enquiry as to the Schedule of Assets to be filed, please contact:

Family Justice Courts Probate Enquiry : 6435 5864

Estate duty forms (for deaths before 15 Feb 2008)

Table A

These Forms should be submitted to Subordinate Courts after the Originating Summons and Statement for Probate/Letters of Administration are granted.

These Forms can only be used :

For deaths on or after 1 Jan 2002 but before 15 Feb 2008 and
The aggregate value of all the deceased assets (excluding dwelling houses) does not exceed $600,000.

(Refer to conditions for more detailed information)

Title	When to use the Forms	Last Updated
Forms SC1, SC2 & SC4 (188KB)	For cases where the deceased died domiciled in Singapore	Sep 2008
Form SC6 (37KB)	For additional assets not declared in Form SC4 previously	Sep 2008
Forms SC1, SC3 & SC5 (51KB)	For cases where the deceased died domiciled outside Singapore	Sep 2008
Form SC7 (37KB)	For additional assets not declared in Form SC5 previously	Sep 2008
Form SC8 (55.5KB)	For amendments to declarations in Forms SC4 / SC6 / SC5 / SC7	Sep 2008

For better understanding on how to complete Forms SC1, SC2 & SC4, please download the Sample Form SC (167KB).

Table B

These Forms should be submitted to the Commissioner of Estate Duties within 6 months of the deceased's death.

Commissioner of Estate Duties
55 Newton Road
Revenue House
Singapore 307987
Email : [email protected]

Title	When to use the Forms	Last Updated
Form ED 7 pages & 4 statements (185KB)	To be used after the Originating Summons and Statement for Probate/Letters of Administration in Singapore are granted and For deaths before 1 Jan 2002 For deaths on or after 1 Jan 2002 but before 15 Feb 2008 All dutiable cases Non-dutiable cases when Forms SC are not applicable Documents to submit together with the form: Death Certificate Observations Form Schedule of Immovable Property (where applicable) Originating Summons & Statement for Probate/Letters of Administration Deceased's last Will (if applicable) Relevant supporting documents in respect of the assets declared (eg. Bank letters, insurance letters and Etc.)	Jan 2007
Form of Account 2 pages & 1 statement (77KB)	To be used where Grant of Representation is not required in Singapore Before completing the form to submit together with the form: The completion of this form would take an estimated 10 minutes once you have the following documents ready : Copy of the deceased’s death certificate Deceased’s list of assets and their market value as at Date of Death. Documents to submit together with the form: Death Certificate Observations Form Schedule of Immovable Property (where applicable) Relevant supporting documents in respect of the assets declared (Eg. Bank letters, insurance letters and Etc.)	Jan 2007
Observations Form 2 pages (29KB)	To be completed for all cases Before completing the form: The completion of this form would take an estimated 10 minutes once you have gone through the questions and have the following documents ready : Copy of the deceased’s death certificate Deceased’s list of assets and their market value as at Date of Death.	Jul 2007
Schedule of Immovable Property 2 pages (72KB)	To be completed for cases where deceased had immovable property other than HDB Flat Before completing the form: The completion of this form would take an estimated 5 minutes once you have the following documents ready : Legal descriptions of the properties (Eg. Lot No.) The information might be available at Intergrated Land Information Service Address of the properties How the properties were being used? Deceased’s share of the properties Market value of the properties as at Date of Death	Jul 2007

Title

When to use the Forms

Last Updated

Form ED

7 pages & 4 statements (185KB)

To be used after the Originating Summons and Statement for Probate/Letters of Administration in Singapore are granted and

For deaths before 1 Jan 2002
For deaths on or after 1 Jan 2002 but before 15 Feb 2008
- All dutiable cases
- Non-dutiable cases when Forms SC are not applicable

Documents to submit together with the form:

Death Certificate
Observations Form
Schedule of Immovable Property (where applicable)
Originating Summons & Statement for Probate/Letters of Administration
Deceased's last Will (if applicable)
Relevant supporting documents in respect of the assets declared (eg. Bank letters, insurance letters and Etc.)

Jan 2007

Form of Account

2 pages & 1 statement (77KB)

To be used where Grant of Representation is not required in Singapore

Before completing the form to submit together with the form:

The completion of this form would take an estimated 10 minutes once you have the following documents ready :

Copy of the deceased’s death certificate
Deceased’s list of assets and their market value as at Date of Death.

Documents to submit together with the form:

Death Certificate
Observations Form
Schedule of Immovable Property (where applicable)
Relevant supporting documents in respect of the assets declared (Eg. Bank letters, insurance letters and Etc.)

Jan 2007

Observations Form

2 pages (29KB)

To be completed for all cases

Before completing the form:

The completion of this form would take an estimated 10 minutes once you have gone through the questions and have the following documents ready :

Copy of the deceased’s death certificate
Deceased’s list of assets and their market value as at Date of Death.

Jul 2007

Schedule of Immovable Property

2 pages (72KB)

To be completed for cases where deceased had immovable property other than HDB Flat

Before completing the form:

The completion of this form would take an estimated 5 minutes once you have the following documents ready :

Legal descriptions of the properties (Eg. Lot No.) The information might be available at Intergrated Land Information Service
Address of the properties
How the properties were being used?
Deceased’s share of the properties
Market value of the properties as at Date of Death

Jul 2007