Form IT38S — Capital Acquisitions Tax return for a gift or inheritance (short form)

What is Form IT38S (gift and inheritance tax return, short form)?

Form IT38S is the Irish Revenue Commissioners' short paper return for Capital Acquisitions Tax (CAT), the tax on gifts and inheritances. The beneficiary, the person who receives the gift or inheritance, uses it to report the benefit, work out the tax and pay it. Revenue's main route is the online IT38 in myAccount or ROS, which calculates the tax for you; the paper IT38S is also available for simple cases.

You may only use the IT38S if no relief, exemption or credit is claimed apart from the small gift exemption, the benefit is an absolute interest without conditions or restrictions, and the property came from only one disponer and isn't part of a larger benefit taken on the same day. The form covers the beneficiary's, filer's and disponer's details, whether it's a gift or an inheritance, real or other property, the key dates, the group threshold, the tax calculation, a declaration, and a payslip for paying by cheque.

FileIt guides you through every part, works out the return year from the valuation date, fills in the group threshold and the tax rate for the date of the benefit from Revenue's published tables, and calculates lines C, F and G and the tax. It prints everything in block capitals, one character per box, into Revenue's official PDF, and saves the finished form in your FileIt vault. You sign it and send it with payment to the Collector-General yourself.

Who needs to fill out Form IT38S (gift and inheritance tax return, short form)?

• People in Ireland who received a gift or inheritance whose taxable value, added to earlier benefits in the same group since 5 December 1991, exceeds 80% of the group threshold. Revenue says a return is then required even if no tax is due.
• Beneficiaries whose case is simple: one disponer, an absolute interest with no conditions, and no relief or exemption other than the small gift exemption.
• Agents, solicitors or tax advisers filing the return for a beneficiary (the filer section).
• Not for gifts or inheritances between spouses or civil partners, which are exempt, or for claims such as Agricultural or Business Relief, which need the full online IT38.

When to use Form IT38S (gift and inheritance tax return, short form)

• By 31 October in the same year, when the valuation date falls between 1 January and 31 August.
• By 31 October of the following year, when the valuation date falls between 1 September and 31 December.
• At any time before the deadline, to avoid surcharge or interest.
• When you prefer paper to myAccount or ROS, and all three conditions for the short form are met.

What you need before you start

• The beneficiary's PPSN, name and address.
• The disponer's name, address and, if known, PPSN.
• Whether it's a gift or an inheritance, and whether the property is real property (land and buildings), other property, or both.
• The date of the gift or inheritance, the valuation date and, for an inheritance, the date of death.
• Your relationship to the disponer, which decides the group threshold (A, B or C).
• The taxable value of the benefit, and the taxable value of earlier gifts and inheritances you received in the same group since 5 December 1991.
• For a filer: their name, address, phone, email and any TAIN, DX number or client reference.

What’s on Form IT38S (gift and inheritance tax return, short form)

The 2023 edition has 4 pages. FileIt asks for it in 8 parts, and it is signed by Beneficiary (or the person signing for them):

1. Can you use the short paper return?Beneficiary (or the person signing for them)
2. 1. Beneficiary detailsBeneficiary (or the person signing for them)
3. 2. Filer details (if different from the beneficiary)Filer / agent
4. Disponer detailsBeneficiary (or the person signing for them)
5. The gift or inheritanceBeneficiary (or the person signing for them)
6. Assessment of Capital Acquisitions TaxBeneficiary (or the person signing for them)
7. DeclarationBeneficiary (or the person signing for them)
8. Payslip (paying by cheque)Beneficiary (or the person signing for them)

How to fill out Form IT38S (gift and inheritance tax return, short form), step by step

1 1. Beneficiary details

Give the beneficiary's PPSN, forename, surname and address with Eircode. The return year ('year ending 31st August 20..') is worked out from the valuation date, and FileIt repeats the PPSN and year on page 2 and the payslip.

2 2. Filer details (if different)

If an agent, solicitor or trustee is filing, give their name, address, phone, email, Tax Adviser Identification Number (TAIN), DX number and your client reference.

3 Disponer details

The disponer is the person who gave the gift or left the inheritance. Give their PPSN if you know it, their name and their address.

4 Nature and dates of the benefit

Tick gift or inheritance, and real property and/or other property. The date of a gift is normally when you received it; the date of an inheritance is usually the date of death. The valuation date is when the property's value is established. Choose the group threshold: Group A mainly for children of the disponer, Group B for brothers, sisters, nephews, nieces, grandparents and grandchildren, and Group C for everyone else.

5 Assessment of Capital Acquisitions Tax

Enter A, the taxable value, and for a gift B, the small gift exemption of up to €3,000 from any one person in a calendar year. FileIt works out C = A − B, fills in D, the group threshold for the date of the benefit (for benefits on or after 2 October 2024: €400,000, €40,000 or €20,000), subtracts E, your earlier benefits in the same group since 5 December 1991, to give F, then G = C − F and the tax at the rate for that date (33% since 6 December 2012). Whole euro only.

6 Declaration and payslip

Give the capacity in which you sign (beneficiary, agent, trustee) and the date, then sign. If you pay by cheque, include the payslip: FileIt puts the tax under Inheritance Tax or Gift Tax and the total, with the beneficiary's name and PPSN.

Common mistakes to avoid

• Using the IT38S when a relief, exemption or credit other than the small gift exemption applies, or when the benefit has conditions. That needs the online IT38.
• Missing the 31 October deadline for the year in which the valuation date falls.
• Leaving out earlier gifts and inheritances in the same group since 5 December 1991 (line E).
• Claiming the small gift exemption on an inheritance. It applies only to gifts.
• Choosing the wrong group. The group depends on your relationship to the disponer on the date of the benefit.
• Entering cent. The form wants whole euro only.
• Sending cash. Cheques go to the Collector-General with the payslip; allow at least three working days for the payment to arrive.

After you fill it out

Print the IT38S, sign the declaration (and the payslip if you pay by cheque), and send it with payment to the Collector-General, PO Box 354, Limerick. Cheques are made payable to the Collector-General.

Keep your records for six years: the form warns that you may be asked for them if your return is chosen for detailed examination.

Late payment carries interest, and enforcement can add costs. Queries about liability go to your local Revenue office; payment queries to the Collector-General.

A copy of the filled form stays in your FileIt vault.

Form IT38S (gift and inheritance tax return, short form): frequently asked questions

Official sources

• Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-it38s.pdf
• Official instructions and guidance: https://www.revenue.ie/en/gains-gifts-and-inheritance/completing-gift-or-inheritance-tax-return-it38/how-do-you-file.aspx
• Edition shown on this page: RPC014859_EN_WB_L_1 (PDF last modified 2 August 2023) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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