Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
How and when do you pay?
Use the IT38 Form to file your CAT return.
If the valuation date falls between:
- 1 January and 31 August, you must pay by 31 October of that year
- 1 September and 31 December, you must pay by 31 October of the following year.
You can pay your CAT online, with a debit card, or by Electronic Funds Transfer.
Next: What charges are there for late filing?