1. Revenue Guidance
  2. Gains, gifts and inheritances
Completing your gift or Inheritance Tax return (IT38) Overview If you receive a gift or inheritance, you may be required to file a Form IT38 and pay Capital Acquisitions Tax (CAT). CAT applies t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • CAT return Form IT38 myAccount Revenue Online Service (ROS) Form IT38S (ingested March 20, 2025)
  • Completing your gift or Inheritance Tax return (IT38) (ingested October 24, 2024)
  • Completing your gift or Inheritance Tax return (IT38) (ingested July 11, 2024)
  • CAT return Form IT38 myAccount Revenue Online Service (ROS) Form IT38S (ingested September 21, 2023)
  • Completing your gift or inheritance tax return (IT38) (ingested November 17, 2022)
  • [Unnamed document] (ingested November 3, 2022)