Leaflets
| Reference | Title | Latest Issue Date |
|---|---|---|
| CAT1 | Gift Tax | December 2012 |
| CAT 2 | Inheritance Tax | December 2012 |
| CAT 3 | Probate Tax [Probate Tax which was introduced by Finance Act 1993 but later abolished by Finance Act 2001] |
July 2011 |
| CAT 4 | Capital Acquisitions Tax Business Relief | July 2011 |
| CAT 5 | Agricultural Relief | May 2012 |
| CAT 8 | Capital Acquisitions Tax Heritage Property Relief | July 2011 |
| CAT 10 | Gift / Inheritance Tax Exemption for Dwelling-House | July 2011 |
| CA25 (2011 edition) | A guide to completing the Inland Revenue Affidavit (Form CA 24) | March 2011 |
| CA25 (2010 edition) |  A
Guide to completing the Inland Revenue Affidavit (Form CA 24) (PDF,
295KB) This is a comprehensive step-by-step guide to completing the Inland Revenue Affidavit (CA24) to be used where the deceased died on or after 5 December 2001 |
June 2010 |
| CA 25 (2003 Edition) | A
Guide to completing the Inland Revenue Affidavit (Form CA 24) (PDF,
197KB) This is a comprehensive step-by step guide to completing the older version of the Inland Revenue Affidavit (Form CA 24) which is only to be used where the deceased died on or before 5 December 2001. |
October 2003 |
| CA 26 | Corrective Affidavit Information | December 2011 |
| IT 39 | Guide to completing the IT38 return (Pay and File) | May 2012 |
| IT 39 (2003 Edition) | Gift/Inheritance
Tax - A Guide to completing the Self Assessment Return (Form
IT38) - Pre Finance Act 2010 (PDF, 464KB) This is a comprehensive step-by-step guide to completing the Gift/Inheritance Tax Return ( Form IT38) in respect of gifts or inheritances taken on or after 5 December 2001. It also explains key concepts along the way and gives a number of illustrative examples. In addition, a number of appendices give more detailed notes and examples on issues of particular interest, e.g. reliefs and exemptions, limited interests, credits etc. |
October 2003 edition |
| IT 41 | Bereavement – Tax Related Information | December 2012 |
| SP CAT1/02 | Statement of Practice - SP CAT1/02 (PDF, 35KB) |
