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.

Next: What charges are there for late filing?