Pay and file
Capital Acquisitions Tax (CAT)
You may complete the IT38 form through Revenue Online Services (ROS) or myAccount.
If using ROS, Revenue recommend that you complete the IT38 form using the ROS Offline Application and upload the saved file. The online version of the form does not save to Work in Progress and it may time out before you have entered all the details.
For further information, please visit the ROS Offline Application section.
For information on making CAT payments, please refer to the guide:
Customers not registered for ROS can make a payment through myAccount.
For further information, please see the Gains, gifts and inheritance section.