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Completing your gift or inheritance tax return (IT38)

  1. Overview
  2. Filing obligations for beneficiaries
  3. Filing obligations for disponers
  4. How do you file?
  5. File additional benefits or amend a filed return
  6. Expressions of doubt
  7. How to pay your Capital Acquisitions Tax (CAT) online
  8. What is a disclaimer of a benefit?

Filing obligations for disponers

If you make a gift to another person, Revenue may require you to submit an IT38 return where:

  • the gift exceeds 80% of the relevant group threshold
  • the gift, when added to previous gifts to the same person since 5 December 1991, exceeds 80% of the relevant group threshold
  • or
  • the gift comprises, or includes, agricultural property or relevant business property of any value.

Next: How do you file?

Published: 15 September 2023 Print this page

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