Completing your gift or Inheritance Tax return (IT38)


If you receive a gift or inheritance, you may be required to file a Form IT38 and pay Capital Acquisitions Tax (CAT).

CAT applies to gifts and inheritances that are taxable in Ireland where any one of the following three conditions exists:

  • the disponer is resident, or ordinarily resident, in Ireland for tax purposes
  • the beneficiary is resident, or ordinarily, resident in Ireland for tax purposes
  • or
  • the property is situated in Ireland.

An exception to the above may apply where:

  • an Irish resident beneficiary receives US foreign situate property from a US domiciled disponer. This applies to inheritance tax only.
  • a person is foreign domiciled.

For further information, please see Taxation of Foreign Property.

Non-resident beneficiaries

You may need to file a Form IT38 if you are not tax resident in Ireland. If you do, you can either:

  • submit this yourself
  • employ an agent, such as a solicitor, who is resident in Ireland to pay and file for you.

Please contact Client Identity Services in the Department of Social Protection (DSP) where a Personal Public Service Number (PPSN) is required for a:

  • deceased person
  • person who is resident abroad.

Telephone (071) 967 2616 or (353) 71 967 2616 if you are calling from outside the Republic of Ireland.

Identity information will be required before a PPSN can be issued.

Next: Filing obligations for beneficiaries