Historical scope comes first
This checklist is marked June 2007 and concerns a deceased person domiciled in Singapore. IRAS’s current estate-duty page states that estate duty was removed for deaths on and after 15 February 2008. The checklist therefore must not be presented as a current estate-duty requirement for every new estate. It describes the historical choice between Form ED clearance and court Forms SC.
The six-question decision rule
If any answer to questions 1–6 is yes, the checklist directs filing Form ED with the Commissioner of Estate Duties for clearance before extracting the Grant of Representation. If all are no, it directs Forms SC1, SC2 and SC4 to the then-named Subordinate Courts. The first question asks whether death occurred before 1 January 2002. Current court names and post-abolition procedures should not be inferred from this old page.
Question 2: specified assets
The list covers a share in a Singapore dwelling used wholly or partly for business other than an approved Home Office; a share in an HDB shophouse, commercial property or vacant land; a sole-proprietor or partnership business; private-company or other unquoted shares excluding NTUC, New Singapore and Economic Restructuring Shares; and unpaid proceeds of immovable property, including a dwelling whose buyer exercised the option before death. These categories are separate from simply applying a monetary threshold.
Questions 3 and 4: two different value limits
Question 3 asks whether the deceased’s share in non-business dwellings exceeded S$9 million at death, including an approved Home Office. Question 4 asks whether all other property exceeded S$600,000. Its footnote includes gifts of dwellings and other gifts, amounts due from others, jointly held movable or immovable property, and unpaid property-sale proceeds. “Other property” should not be limited to cash accounts alone.
Question 5: gifts and retained enjoyment
This question covers gifts within five years before death, or gifts made at any time where possession or enjoyment was retained within that five-year period. The listed property is a share in residential or commercial immovable property, a sole-proprietor or partnership business, and private-company or other unquoted shares with the same three exclusions. A gift made earlier is not automatically outside this retained-enjoyment test.
Question 6: sales within five years
The final question asks about sales within five years before death of shares in residential or commercial immovable property, sole-proprietor or partnership businesses, and private-company or other unquoted shares, again excluding NTUC, New Singapore and Economic Restructuring Shares. Preserve the death date, domicile, asset categories, values and transaction records when applying this historical checklist. The linked current IRAS page provides the essential abolition-date distinction.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗