Historical June 2007 example, not a modern death form
The eleven-page sample concerns a Singapore-domiciled person who died on 4 April 2006. IRAS confirms estate duty was removed for deaths on or after 15 February 2008: https://www.iras.gov.sg/taxes/other-taxes/estate-duty/estate-duty. These old SC forms and thresholds must not be presented as a new estate-duty requirement. Estate income tax remains a separate question.
SC2 Part A: any Yes changes the route
Six historical triggers are death before 1 January 2002; specified business-use housing/commercial property/vacant land, sole-proprietor/partnership interests, private/unquoted shares or unpaid property-sale proceeds; qualifying dwelling-house value above S$9 million; other assets above S$600,000; specified property/business/private-share gifts within five years or retained enjoyment; and specified sales within five years. Any Yes requires Form ED and duty clearance before the grant rather than filing SC2 with the court. All No allows the SC4 route described.
SC2 Parts B and C and signatures
Declare joint bank accounts, interests in estates under administration, private-company personal accounts and all property in the will. Check estate taxable income and the historical Form T requirement, separately from duty clearance. The solicitor explains A–C and signs; executors/administrators confirm understanding and accuracy and sign/date. The sample’s old web address is historical.
SC4 page 1: estate property categories
The schedule values assets at death. Items 1–3 are business/private shares, commercial or business-use property and qualifying unpaid property-sale proceeds; their presence directs Form ED. Items 4–12 cover residential property, listed shares, cash/CPF investments/banks, insurance, safe-box contents, vehicles, employer receivables, accident damages excluding dependency claims and other assets. The page subtotal deliberately totals items 5–12, excluding housing.
The sample’s first-page amounts
The sixty-percent share of a S$2 million condominium is S$1.2 million, reported before the corresponding S$600,000 mortgage. Listed shares total S$27,000; cash/CPF-investment cash S$2,000; insurance S$200,000 including the unpaid portion rather than only S$150,000 received; safe-box items S$5,000; vehicle S$50,000; employer receivable S$1,000; other shares S$500. Items 5–12 subtotal S$285,500.
SC4 page 2: assets outside the grant
Items 13–17 include foreign movable property, CPF and Dependants’ Protection insurance, lifetime gifts, jointly held movable/residential property and other assets. The example adds foreign shares S$4,000, CPF S$10,000, protection S$48,000, cash gift S$1,000, joint bank S$10,000 and other shares S$500. Excluding joint housing under 16(ii), gross items 5–17 are S$359,000. The displayed joint flat share S$200,000 belongs to the separate housing total.
Annex A: full payouts, grouping and continuation
List asset description, identifying reference, death-date value and category totals; continue onto extra pages and carry totals forward. The sample lists OCBC/SIA Engineering/SingTel shares; CPF investment/cash and UOB balances; insurance; jewellery/coins; vehicle; employer debt; foreign shares converted at RM1=S$0.40; gifts; protection insurance and the joint bank. Group values are before outstanding loans. Annex A totals S$359,000 and is compared with the historical S$600,000 threshold.
Annex B and completing the court schedule
The condominium share S$1.2 million and fifty-percent share of S$400,000 joint HDB flat S$200,000 total S$1.4 million, below the historical S$9 million housing threshold. Record share, address and land-title particulars where required, before debt deduction. Executors sign/date annexes; SC4 is sworn/affirmed before a Commissioner for Oaths. Later changes use historical SC8, not handwritten changes after the oath.
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 ↗