Completing your gift or inheritance tax return (IT38)
How do you file?
To file a CAT return online, you must first register for CAT with Revenue. You can now self-register for CAT through myAccount using the following steps:
- Log in to myAccount.
- Go to the 'Manage My Record' panel.
- Select 'Tax Registrations'.
- On the registrations screen you will see CAT as an option - select 'Register' for CAT.
- The system will register you for CAT from the default system date.
If you have had a previous registration ceased for CAT, you will be given the option to re-register. The system will automatically re-register you from the day after your previous registration ceased.
To file your IT38 return use myAccount or Revenue Online Service (ROS). Both will calculate the tax for you based on the information you provide.
You can also file a simplified (short Form IT38 return) online. The short IT38 form, both online and paper versions, can only be used if:
- you are not claiming reliefs, exemptions or credits, apart from the Small Gift Exemption
- the benefit you received has no conditions or restrictions
- and
- 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 a Form IT38 return at that time, you must advise Revenue in writing, or via My Enquiries, as to the reason.
You can file your Form 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 a Form 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
- and
- 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 Form IT38 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
A simplified paper Form IT38S is also available.
If you choose to submit a paper form, you will need to:
- calculate the tax
- sign the completed form
- and
- 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