Pay and file

  1. Overview
  2. How to prepare in advance
  3. Income Tax
  4. Capital Acquisitions Tax (CAT)

Capital Acquisitions Tax (CAT)

Form IT38

You may complete the IT38 form through Revenue Online Services (ROS) or myAccount.

If using ROS, we recommend that you complete the IT38 form using the ROS Offline Application and upload the saved file online. 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.

For further information, please visit the ROS Offline Application section.

Payments

You can pay CAT for yourself or on behalf of a beneficiary using the following methods.

If you are a ROS customer, you can pay by:

  • ROS Debit Instruction (RDI) at the time of filing if this is set up in advance
  • Single Debit Instruction (SDI)
  • Credit or Debit Card.

If you are using a TAIN certificate, you can pay by:

  • Single Debit Instruction (SDI)
  • Credit or Debit Card

by accessing any client services page and selecting the 'Submit A Payment' option.

Customers not registered for ROS can make a payment through myAccount.

For further information, please visit the Gains, gifts and inheritance section.