Fillable CAPITAL ACQUISITIONS TAX (CAT) - Form IT38S (Irish Tax & Customs)

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CAPITAL ACQUISITIONS TAX (CAT) - Form IT38S (Irish Tax & Customs)

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A guide (IT39) to completing this form is available on www.revenue.ie.
Please complete this form in BLOCK CAPITALS in BLUE INK.
Please enter all considerations in WHOLE EURO ONLY and do not enter cent.
A return of Capital Acquisitions Tax may be made in electronic form using “Revenue’s Online
Service”. You can register for this service online at www.revenue.ie.
You may only use this form if:
1. No relief/exemption/credit is claimed, apart from small gift exemption.
2. The benet taken is an absolute interest without conditions or restrictions.
3. The property included in the return was taken from only one disponer and is not part of a larger benet or
series of benets taken by a beneciary on the same day.
In all other situations the return must be made in electronic form
WARNING
YOU MAY BE LIABLE TO PENALTIES AND/OR PROSECUTION IF YOU FAIL TO MAKE A TRUE AND
COMPLETE RETURN. PLEASE NOTE YOU MUST KEEP RECORDS FOR A PERIOD OF SIX YEARS AS
YOU MAY BE ASKED TO SUBMIT THEM IF YOUR RETURN IS CHOSEN FOR DETAILED EXAMINATION.
CAPITAL ACQUISITIONS TAX (CAT) - Form IT38S
Return for gift(s) and/or inheritance(s) received on or after the 5th of December 2001
1. Beneciary details
Beneciary’s
PPS No.
Return of gift and/or inheritance
tax for the year ending 31st August
2. Filer details (if different from 1 above)
Forename
Surname
Telephone No.
e-mail
Client Ref.
DX Number
(if applicable)
TAIN
-
OFFICE USE ONLY
IT38S
RPC006118_EN_WB_L_1 Page 1
20
Forename
Address
Surname
Eircode
Address
Eircode
CAPITAL ACQUISITIONS TAX (CAT) - Form IT38S
Return for gift(s) and/or inheritance(s) received on or after the 5th of December 2001
Disponer details
Forename
Surname
Disponer’s
PPS No.
Place in the appropriate box to indicate the nature of the benet
Place
in the appropriate box to indicate whether the property is
Real Property
Gift
Inheritance
Other Propertyand/or
Date of gift/inheritance
State the valuation date
In the case of an inheritance, state the date of the disponer’s death
Place
in the appropriate box to indicate the applicable Group Threshold
A B C
Information on current group thresholds is available on www.revenue.ie/en/tax/cat/thresholds.html
Assessment of Capital Acquisitions Tax
D D M M YYYY
A. Taxable Value of this gift/inheritance
B. Small Gift Exemption (where relevant)
C. Net Taxable Value of the benet (A - B)
D. Relevant Threshold
E. Less Taxable Value of Prior Aggregable
Benets within this Group Threshold
, ,
, ,
, ,
, ,
, ,
, ,
, ,
, ,
F. Available Threshold for this Benet (D - E)
Millions Thousands Hundreds
Millions Thousands Hundreds
G. Taxable Excess (C - F)
Tax on Current Benet (Rate______%)
DECLARATION
I/We declare that the information given is true and complete and that the return is in accordance with the provisions of the
Capital Acquisitions Tax Consolidation Act, 2003.
Signed
Capacity
(Agent/beneciary/trustee, etc.)
Date
D D M M YYYY
OFFICE USE ONLY
IT38S
/ /
/
/
/
/
RPC006118_EN_WB_L_1
Page 2
/ /
Address
Eircode
2 0
Beneciary’s
PPS No.
Year
In accordance with section 46 of the Capital Acquisitions Tax Consolidation Act 2003, a person who receives a gift or an inheritance
with a valuation date in a year ending 31 August is required to pay gift or inheritance tax and le a tax return by the following 31
October.
All returns may be made in electronic format. However, you may use the attached paper form only if you meet the 3 conditions
outlined at the top of the form.
In completing the payslip below, the name and PPS No. to be entered are those of the beneciary.
PAY AND FILE
31 OCTOBER
How to complete the payslip
You can ensure that your Capital Acquisition Tax payments are promptly and properly processed by completing the payslip below
and forwarding it to the Collector-General, PO Box 354, Limerick.
Please enter an amount in the relevant space on the Payslip for the following:
2. GIFT TAX
1. Inheritance Tax
This is the amount of Capital Acquisitions Tax payable on inheritances received with valuation dates arising in the year ending
31 August.
This is the amount of Capital Acquisitions Tax payable on gifts received with valuation dates arising in the year ending 31 August.
3. TOTAL NET AMOUNT
The Total Net Amount gure is the total Capital Acquisitions Tax payable comprising Inheritance Tax and Gift Tax.
.00
.00
.00
, ,
, ,
, ,
CAT
€ Payslip
PPS No.
Name:
Signature:
Date:
Inheritance
Tax
Gift Tax
TOTAL NET
AMOUNT
Return of gift and/or inheritance tax
for the year ending 31st August
2
2
0
0
NAME PPS NUMBER
PAY AND FILE - 31 OCTOBER
Please read the important information on this page before completing the payslip overleaf
Methods of Payment
You can make a payment against a tax liability using one of the following:
1. Revenue On-Line Service
For details on how to submit returns and make payments using the Revenue On-Line Service (ROS) visit the Revenue
website at www.revenue.ie or phone 1890 20 11 06.
2. Cheque
All cheques should be made payable to the Collector-General and forwarded to the address below, with the
completed payslip.
Do not enclose cash.
Importance of Prompt Payments
■ Make sure that you allow sufcient time - at least three working days - for your payment to reach the Collector-
General by the due date.
■ Late payment of tax carries an interest charge.
■ Failure to pay a tax liability, or failure to pay on time, can result in enforced collection through the Sheriff, Court
proceedings or Attachment.
Enforcement carries costs, additional to any interest charged.
ENQUIRIES
Any enquiry regarding liability should be addressed to your local Revenue Ofce.
Any enquiry regarding payment should be addressed to the Collector-General, Sarseld House, Limerick.
IMPORTANT
Please return the payslip with a payment to:
COLLECTOR-GENERAL, PO BOX 354, LIMERICK
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CAPITAL ACQUISITIONS TAX (CAT) - Form IT38S (Irish Tax & Customs)

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Completed 29 July 2020

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