Revenue eBrief No. 087/24
19 March 2024
Capital Acquisitions Tax Manual CAT Part 03 – The Self-Assessment Return (Form IT38)
Tax and Duty Manual CAT Part 03 – The Self-Assessment Return (Form IT38) has been revised throughout with hyperlinks added and updated to make the content clearer.
In addition, Section 3.1 Introduction has been updated to include changes made in Finance Bill 2023 regarding an individual’s obligation to file a CAT return when they are in receipt of certain interest-free loans