Completing your gift or inheritance tax return (IT38)
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
- the gift comprises, or includes, agricultural property or relevant business property of any value.
Next: How do you file?