Completing your gift or inheritance tax return (IT38)

Overview

If you receive a gift or inheritance, you may have to file an IT38 and pay Capital Acquisitions Tax (CAT). CAT applies to gifts and inheritances of property situated in Ireland.

CAT can also apply to gifts and inheritances of property situated outside of Ireland. This can happen if the person giving or receiving the property is a resident in Ireland for tax.

You may need to file an 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 and Family Affairs where a Personal Public Service Number (PPSN) is required for a:

  • deceased person
  • person who is resident abroad.

Telephone (01) 704 3281 or (353) 1 704 3281 if you are calling from outside the Republic of Ireland.

Identity information will be required before numbers can be issued. 

Next: How do you know if you should file?