Completing your gift or inheritance tax return (IT38)

Filing online (myAccount and ROS)

In order to file your IT38 online you must be registered for either:

myAccount

Once registered, sign into myAccount and complete the following: 

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

Revenue Online Service (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.

You can also download an offline version of the IT38. 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.

Expressions of doubt

You can indicate an expression of doubt (EOD) in your return if:

  • you are in doubt as to the correct application of CAT law
  • and
  • the return is filed on time.

If you indicate an EOD in your return, you should forward a letter to the National CAT Unit. Your EOD letter should:

  • clearly identify itself as an ‘expression of doubt’ letter
  • set out full details of the circumstances of the transaction in doubt
  • identify the CAT law giving rise to doubt
  • identify the amount of tax or deductibility in doubt
  • provide any relevant supporting documentation, and state whether relevant professional advice has been taken on the matter.

Where Revenue accepts your EOD as genuine then we will make a ruling on the correct tax treatment of the transaction. Additional tax may be due as a result of this ruling. If you pay this tax within one month of the date ruling, no interest will be charged. Where we do not accept your EOD as genuine we will write to you. In this case, interest will be payable on any additional tax due.

Revenue may not accept your EOD as genuine if we:

  • have issued general guidelines on how the law applies in similar situations
  • deem that the matter is sufficiently free from doubt
  • consider that the accountable person is trying to avoid or evade CAT.

If you disagree with Revenue's rejection of your EOD, you can lodge an appeal to the Tax Appeals Commission

Next: How do you submit a paper form?