diff --git a/core/state/statedb_hooked.go b/core/state/statedb_hooked.go
index 8e37ceb02b..1f016e8fde 100644
--- a/core/state/statedb_hooked.go
+++ b/core/state/statedb_hooked.go
@@ -241,33 +241,7 @@ func (s *hookedStateDB) SelfDestruct(address common.Address) uint256.Int {
 }
 
 func (s *hookedStateDB) SelfDestruct6780(address common.Address) (uint256.Int, bool) {
-	var prevCode []byte
-	var prevCodeHash common.Hash
-
-	if s.hooks.OnCodeChange != nil {
-		prevCodeHash = s.inner.GetCodeHash(address)
-		prevCode = s.inner.GetCode(address)
-	}
-
-	prev, changed := s.inner.SelfDestruct6780(address)
-
-	/*
-		// TODO: figure out if this can be removed (it's redundant with the tracing invocations in core/vm/instructions.go already)
-		// it's also incorrect if the target/source are the same account
-			if s.hooks.OnBalanceChange != nil && !prev.IsZero() {
-				s.hooks.OnBalanceChange(address, prev.ToBig(), new(big.Int), tracing.BalanceDecreaseSelfdestruct)
-			}
-	*/
-
-	if changed && len(prevCode) > 0 {
-		if s.hooks.OnCodeChangeV2 != nil {
-			s.hooks.OnCodeChangeV2(address, prevCodeHash, prevCode, types.EmptyCodeHash, nil, tracing.CodeChangeSelfDestruct)
-		} else if s.hooks.OnCodeChange != nil {
-			s.hooks.OnCodeChange(address, prevCodeHash, prevCode, types.EmptyCodeHash, nil)
-		}
-	}
-
-	return prev, changed
+	return s.inner.SelfDestruct6780(address)
 }
 
 func (s *hookedStateDB) AddLog(log *types.Log) {
@@ -280,13 +254,26 @@ func (s *hookedStateDB) AddLog(log *types.Log) {
 
 func (s *hookedStateDB) Finalise(deleteEmptyObjects bool) {
 	defer s.inner.Finalise(deleteEmptyObjects)
-	if s.hooks.OnBalanceChange != nil {
+	if s.hooks.OnBalanceChange != nil || s.hooks.OnNonceChangeV2 != nil || s.hooks.OnCodeChangeV2 != nil || s.hooks.OnCodeChange != nil {
 		for addr := range s.inner.journal.dirties {
 			obj := s.inner.stateObjects[addr]
 			if obj != nil && obj.selfDestructed {
 				// If ether was sent to account post-selfdestruct it is burnt.
-				if bal := obj.Balance(); bal.Sign() != 0 {
-					s.hooks.OnBalanceChange(addr, bal.ToBig(), new(big.Int), tracing.BalanceDecreaseSelfdestructBurn)
+				if s.hooks.OnBalanceChange != nil {
+					if bal := obj.Balance(); bal.Sign() != 0 {
+						s.hooks.OnBalanceChange(addr, bal.ToBig(), new(big.Int), tracing.BalanceDecreaseSelfdestructBurn)
+					}
+				}
+				if s.hooks.OnNonceChangeV2 != nil {
+					prevNonce := obj.Nonce()
+					s.hooks.OnNonceChangeV2(addr, prevNonce, 0, tracing.NonceChangeSelfdestruct)
+				}
+				prevCodeHash := s.inner.GetCodeHash(addr)
+				prevCode := s.inner.GetCode(addr)
+				if s.hooks.OnCodeChangeV2 != nil {
+					s.hooks.OnCodeChangeV2(addr, prevCodeHash, prevCode, types.EmptyCodeHash, nil, tracing.CodeChangeSelfDestruct)
+				} else if s.hooks.OnCodeChange != nil {
+					s.hooks.OnCodeChange(addr, prevCodeHash, prevCode, types.EmptyCodeHash, nil)
 				}
 			}
 		}
diff --git a/core/tracing/hooks.go b/core/tracing/hooks.go
index 04be780a77..f6bba9965d 100644
--- a/core/tracing/hooks.go
+++ b/core/tracing/hooks.go
@@ -385,6 +385,9 @@ const (
 	// NonceChangeRevert is emitted when the nonce is reverted back to a previous value due to call failure.
 	// It is only emitted when the tracer has opted in to use the journaling wrapper (WrapWithJournal).
 	NonceChangeRevert NonceChangeReason = 6
+
+	// NonceChangeSelfdestruct is emitted when the nonce is reset to zero due to a self-destruct
+	NonceChangeSelfdestruct NonceChangeReason = 7
 )
 
 // CodeChangeReason is used to indicate the reason for a code change.
diff --git a/core/types/bal/bal.go b/core/types/bal/bal.go
index 217231a03f..dbb7b506f7 100644
--- a/core/types/bal/bal.go
+++ b/core/types/bal/bal.go
@@ -187,7 +187,7 @@ func (a *AccessListBuilder) FinaliseIdxChanges() (*StateDiff, StateAccesses) {
 			access.balance = nil
 		}
 		if access.code != nil && bytes.Equal(access.code, a.prestates[addr].Code) {
-			if a.prestates[addr].Code != nil {
+			if a.prestates[addr].Code == nil {
 				createdInTx = true
 			}
 			access.code = nil
@@ -207,7 +207,7 @@ func (a *AccessListBuilder) FinaliseIdxChanges() (*StateDiff, StateAccesses) {
 		// two scenarios where an account can become non-existent:
 		// account was created/deleted in the same transaction
 		// account only had balance set (prefunded), was target of create2 initcode which called SENDALL leaving the account empty
-		if createdInTx && access.code == nil && access.nonce == nil && access.balance == nil {
+		if createdInTx && access.code == nil {
 			// account was created and self-destructed in the same transaction.
 			// account should be reported as a read in the BAL.  Any storage
 			// slots that were read/written are reported as reads.