Fill Revenue Form IT38S (Ireland) online
Capital Acquisitions Tax (CAT) Form IT38S: Return for gift(s) and/or inheritance(s) received on or after the 5th of December 2001
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Revenue Form IT38S (Ireland) in short
Form IT38S is the short paper return for Irish Capital Acquisitions Tax (CAT) on a gift or inheritance. It can only be used in simple cases: no relief, exemption or credit other than the small gift exemption, an absolute benefit with no conditions, and property from one disponer that is not part of a larger benefit. All other CAT returns are made online as Form IT38 through myAccount or ROS.
| Issued by | Revenue Commissioners (Revenue) |
|---|---|
| Current version | Revenue form (checked 2026-10-25) |
| Who fills it in | The beneficiary who received the gift or inheritance, or a filer such as an agent on their behalf. Revenue says you must file an IT38 return if the total taxable value of your gifts and inheritances exceeds 80% of the relevant group threshold, even if no tax is due. |
| Who receives it | Revenue, through the Collector-General. |
| Where to send it | Sign the form and send it with payment to the Collector-General, PO Box 354, Limerick. Cheques are made payable to the Collector-General. Do not enclose cash. |
| Deadline | The form says a person who receives a gift or inheritance with a valuation date in a year ending 31 August must pay the tax and file the return by the following 31 October. |
| Official links | Official page · Official PDF · Official instructions |
How to fill out Revenue Form IT38S (Ireland), line by line
| Section 1 | Beneficiary details The beneficiary's PPSN, name, address and Eircode, and the year ending 31 August the return is for. |
| Section 2 | Filer details Only if someone other than the beneficiary files the return, such as an agent. Includes their TAIN and client reference if applicable. |
| Page 2 | Disponer details Name, address and PPSN of the person who gave the gift or left the inheritance. |
| Page 2 | Nature of the benefit and dates Tick gift or inheritance, and real property or other property. Enter the date of the gift or inheritance, the valuation date, and for an inheritance the date of the disponer's death. |
| Page 2 | Group threshold Tick the group threshold A, B or C that applies to your relationship with the disponer. |
| Page 2, lines A to G | Assessment of Capital Acquisitions Tax Taxable value, small gift exemption, net taxable value, relevant threshold, prior benefits in the same group, available threshold, taxable excess and the tax on the current benefit at the stated rate. Enter whole euro only. |
| Page 2 | Declaration Sign, state your capacity (for example agent, beneficiary or trustee) and date the declaration that the return is true and complete. |
| Page 3 | Payslip Beneficiary's PPSN and name, inheritance tax, gift tax and total net amount, signature and date. Return it with your payment. |
Common mistakes to avoid
- Using IT38S when you claim a relief or exemption other than the small gift exemption, such as agricultural or business relief. Those returns must be filed online.
- Using IT38S for a benefit with conditions or restrictions, or property from more than one disponer.
- Entering cents. The form asks for whole euro only.
- Not writing in block capitals in blue ink, as the form asks.
- Forgetting prior gifts and inheritances in the same group threshold when working out line E.
- Posting payment too late. The form says to allow at least three working days for payment to reach the Collector-General.
- Not signing the declaration on page 2.
Questions about Revenue Form IT38S (Ireland)
When can I use the short IT38S form?
Only if you claim no relief, exemption or credit apart from the small gift exemption, the benefit has no conditions or restrictions, and the property came from one person and is not part of a larger benefit. Otherwise file Form IT38 online.
When is the IT38S due?
By 31 October, for gifts and inheritances with a valuation date in the year ending on the previous 31 August.
Do I need to file if no tax is due?
Revenue says you must file an IT38 return if the total taxable value of your gifts and inheritances exceeds 80% of the relevant group threshold, even if there is no CAT liability.
Can I file it online instead?
Yes. Revenue says you can file the IT38, or a short IT38 online, through myAccount or ROS after registering for CAT. Both calculate the tax for you.
Where do I send the paper form?
To the Collector-General, PO Box 354, Limerick, with your payment and the payslip.
What if I pay late?
The form says late payment carries an interest charge, and failure to pay can lead to enforced collection through the Sheriff, court proceedings or attachment.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Revenue Commissioners or any government agency. This page is general information, not legal or tax advice.
- https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-it38s.pdf
- https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/how-do-you-file.aspx
- https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/filing-obligations.aspx
- https://www.revenue.ie/en/corporate/using-revenue/reuse-of-public-sector-information/index.aspx