Finance Act 2011 brought forward the Pay & File date for CAT from 31 October to 30 September. Therefore all gifts and inheritances with a valuation date in the 12 month period ending on the previous 31 August will be included in the return to be filed by 30 September.

For 2011, that means where the valuation date arises between 1 January and 31 August 2011, the Pay & File deadline is 30 September 2011.

Please note that the period between the valuation date and the payment due date can be as short as one month i.e. if the valuation date occurs this month, payment of the relevant liability and the return is due by the end of next month.

If the valuation date arises between 1 September 2011 and 31 December 2011, the Pay & File deadline will be 30 September 2012.

Revenue’s Information Leaflet IT39 – Guide to completing the IT38 return (Pay and File) sets out further details of the CAT Pay & File deadline.

Mandatory Efiling

Please also remember that where the criteria for use of the “Short Form IT38” do not apply, e.g. where reliefs/exemptions/credits etc. are claimed, the Gift or Inheritance Tax return must be filed electronically through ROS.

Taxpayers identified as Phase 3A mandatory electronic filers must also pay and file their CAT liability on ROS.


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