Completing your gift or inheritance tax return (IT38)

How do you file?

Use myAccount or Revenue Online Service (ROS) to file your IT38 return. Both will calculate the tax for you based on the information you provide.

You can also file a simplified version, the IT38S, online or by post. You can only use the IT38S if:

  • you are not claiming reliefs, exemptions or credits, apart from the Small Gift Exemption
  • the benefit you received has no conditions or restrictions
  • the property you received is from one person only and is not part of a larger benefit.

In some instances, for example if you are named as part of an inheritance, you may receive an IT38 in the post. If you do not need to complete it, indicate this on the IT38 and send it back to your Revenue office.

You can file your IT38 return and pay the tax at any time before the deadline to avoid interest charges.

What information you will need

To file an IT38 or IT38S online, you will need:

  • all the basic personal information about the people giving and receiving the gift or inheritance
  • details of the gift or inheritance
  • details of any previous gifts or inheritances received on or after 5 December 1991
  • all relevant dates.

Next: Filing online (myAccount and ROS)