Completing your gift or Inheritance Tax return (IT38)

How to pay your Capital Acquisitions Tax (CAT)

Customers registered for Revenue Online Service (ROS)

If you are using a standard digital certificate, you can pay by:

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

Customers not registered for ROS

You can make a payment via:

• myAccount
• Single debit instruction
• or
• Credit or debit card.

Agents and solicitors

Please see available payment options if you are filing a CAT return on behalf of your client.

Non-resident customers

If you are a non-resident, and do not have a SEPA reachable bank account, you can pay by Electronic Fund Transfer (EFT).

You should make EFT payments to:

Office of the Revenue Commissioners – UTD EFT – Public Bank Account
Danske Bank
International House
3 Harbourmaster Place
IFSC
Dublin 1

IBAN: IE37DABA95159920003514
BIC: DABAIE2D

When paying by EFT, you must include your name and Personal Public Service Number (PPSN). This is to ensure correct and prompt allocation of funds to your customer record.

As soon as you make the payment, email moneytrans@revenue.ie with the following details:

• customer name
• PPSN
• amount of payment
• whether payment is for Gift or Inheritance Tax
• and
• the period covered by the payment.

Cheque payments

Payments made by cheque should be sent to the Capital Acquisitions Tax Unit with a letter detailing the:

• customer name
• PPSN
• whether the payment is for Gift or Inheritance Tax
• and
• the period covered by the payment

Note

The extended pay and file deadline does not apply to payments made by cheque. Cheque payments and the IT38 return should be sent to Revenue before the pay and file due date of 31 October.

Instalment arrangements

If you receive a gift or inheritance of:

• real property (lands or buildings)
• or
• a limited interest in any property

you may opt to pay any CAT due by an instalment arrangement.

If you wish to avail of this option, you must file an IT38 return and contact the Capital Acquisition Tax Unit with your request. This should be done in MyEnquiries via myAccount or Revenue Online Service (ROS), or in writing.

Once approved, monthly instalments that include interest will be made over a period not exceeding 5 years. The first instalment becomes due on the 31 October that immediately follows the valuation date.

If the property is sold within a period covered by an instalment arrangement, any outstanding tax due becomes payable in full on completion of sale. This does not apply where the gift or inheritance was a limited interest in the property.

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