Completing your gift or inheritance tax return (IT38)

How do you file?

Note:

Due to a technical issue, the Form IT38 can only be filed between:

08:00 and 19:00 Monday to Friday.

A Form IT38 can still be completed and saved using ROS offline as normal. However, the offline IT38 Forms can only be submitted during the hours stated above. 

Use myAccount or Revenue Online Service (ROS) to file your IT38 return. Both will calculate the tax for you based on the information you provide.

You can also file a simplified version, the IT38S, online or by post. You can only use the IT38S if:

• you are not claiming reliefs, exemptions or credits, apart from the Small Gift Exemption
• the benefit you received has no conditions or restrictions
• the property you received is from one person only and is not part of a larger benefit.

In some instances, if you are named as receiving a gift or inheritance, you may receive a notification from Revenue. This will advise you of your pay and file obligations.

If you do not need to file an IT38 return at that time you must advise Revenue in writing or via My Enquiries as to the reason.

You can file your IT38 return and pay the tax at any time before the deadline to avoid surcharge or interest charges.

What information will you need?

To file an IT38 or IT38S online, you will need:

• the name, address and Personal Public Service Number (PPSN) of the disponer and beneficiary
• the relationship of the beneficiary to the disponer
• details of the gift or inheritance
• details of any previous gifts or inheritances received on or after 5 December 1991
• all relevant dates.

Filing through myAccount

Once registered, sign into myAccount and complete the following: 

• Go to ‘Gifts & Inheritances’.
• Select ‘File CAT IT38 Return’. 
  • Choose the required filing period
  • Fill out the relevant information
  • Submit the IT38 and pay the tax online.

Filing through ROS

Once registered, sign into your ROS account and complete the following:

• Select Capital Acquisitions Tax (CAT) from the taxes listed.
  • Choose the required filing period.
  • Fill out the relevant information.
  • Submit the IT38 and pay the tax online.

If using ROS, we recommend that you complete the IT38 form using the ROS Offline Application.

The online version of the form does not save to Work in Progress and it may time out before you have entered all the details.

When you have completed this form you can then upload it and pay any tax due.

Note

If you are unable to register for either (myAccount or ROS), please contact myAccount Registration Helpdesk or ROS Technical Helpdesk.

Filing a paper form

If you are submitting a paper IT38S you will need to:

• calculate the tax
• sign the completed form
• return it with payment to the Collector General’s office - Collector General, PO Box 354, Limerick.

Please complete all parts of the form in full and provide all requested information.

Next: File additional benefits or amend a filed return