Obtaining a PPS Number for Foreign Beneficiaries

All beneficiaries of an Irish will, including foreign beneficiaries, are required to have a Personal Public Service Number (PPSN). The PPSN is mandated by the Irish government for tax purposes, including inheritance tax, and must be included in the SA.2 form which is submitted by your solicitor. 

Foreign beneficiaries may already have a PPS number if they meet any of the following conditions:

• They were born in Ireland from 1971 onwards.

• They started work in Ireland after April 1979.

• They are currently receiving an Irish social welfare payment.

If you do not have a PPS number, you can apply for one even if you are living outside of Ireland. The Department of Social Protection (DSP) offers a service through its Client Identity Services (CIS) for non-resident applicants who cannot attend a designated PPS Registration Centre. It's advisable to apply as early as possible, as the process can take some time.

Applying for a PPS Number From Outside Ireland

To apply for a PPS number while living outside Ireland, particularly if you need it to interact with a state agency such as the Office of the Revenue Commissioners or other government departments, you will need to complete the following forms:

1. PPS Number Application Form (REG1)

2. Evidence of Your Address - Proof of your current residential address.

3. Evidence of Your Identity - Valid identification such as a passport or national ID card photograph

4. Evidence of Why You Need a PPS Number - Documentation explaining the requirement. Explain that someone has left you an inheritance 

5. PPS Number Exceptional Registration Application Form 

6. Consent Form - If the PPS number is to be given to a third-party representative, such as a solicitor or accountant.

7. Completed Questionnaire 

8.  Once completed, these forms should be emailed to CIS@welfare.ie or posted to:

Department of Social Protection

Shannon Lodge

Carrick on Shannon,

Leitrim,

N41 KD81,

Ireland

Note: This service is not available if you are currently living in Ireland or planning to relocate to Ireland. For information about obtaining a PPS number for returning Irish emigrants and their families, please refer to the specific guidance page on this topic here. 

Cross-Border Workers

If you are living in Northern Ireland or the United Kingdom and working in Ireland (as a cross-border worker), you must apply for a PPS number at a designated PPS Number Allocation Centre.

For more detailed information about applying for a PPS number from outside Ireland, visit Gov.ie.