Completing your gift or Inheritance Tax return (IT38)

How to pay your Capital Acquisitions Tax (CAT) online

Customers registered for Revenue Online Service (ROS)

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

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
Dublin 1

IBAN: IE37DABA95159920003514

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 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.

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