Capital Acquisitions Tax Forms

  • This form must only be used where the deceased died on or after 5 December 2001.
  • This form must be completed using a computer, and 2 copies must be printed for swearing prior to submission to the Probate Office.
  • Printed forms that are not legible will not be accepted.
  • Printed copies of this form that are completed manually will not be accepted.
  • Photocopies will not be accepted.
  • The font used to complete the form must not be altered.

This form can only be used in respect of gifts and/or inheritances received on or after the 5 December 2001 and only in the following circumstances:

  • Where no relief/exemption/credit is claimed, apart from the small gift exemption.
  • Where the benefit taken is an absolute interest without conditions or restrictions.
  • Where the property included in the return was taken from only one disponer and is not part of a larger benefit or series of benefits taken by the beneficiary on the same day.
    • If you do not meet all the above conditions, you must file your return via ROS

Deaths Prior to 5 December 2001

Probate Tax

Discretionary Trust Tax

Estate Duty

(Adobe Acrobat Reader PDFExternal link)

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