Completing your gift or inheritance tax return (IT38)

Overview

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. 

If you receive a gift or inheritance, you may have a requirement to file Form IT38 and pay Capital Acquisitions Tax (CAT).

CAT applies to gifts and inheritances and are taxable in Ireland where any one of the following three conditions exists:

• the disponer is resident or ordinarily resident in Ireland for tax purposes
• the beneficiary is resident or ordinarily resident in Ireland for tax purposes
• the property is situated in Ireland.

An exception to the above may apply where:  

• an Irish resident beneficiary receives US foreign situate property from a US domiciled disponer. This applies to inheritance tax only.
• a person is foreign domiciled.

For further information see Taxation of Foreign Property.

Non-resident beneficiaries

You may need to file an IT38 if you are not tax resident in Ireland. If you do, you can either:

• submit this yourself
• employ an agent, such as a solicitor, who is resident in Ireland to pay and file for you.

Please contact Client Identity Services in the Department of Social Protection (DSP) where a Personal Public Service Number (PPSN) is required for a:

• deceased person
• person who is resident abroad.

Telephone (071) 967 2616 or (353) 71 967 2616 if you are calling from outside the Republic of Ireland.

Identity information will be required before numbers can be issued. 

Next: Filing obligations for beneficiaries