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 benet
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 benet (A - B)
D. Relevant Threshold
E. Less Taxable Value of Prior Aggregable
Benets within this Group Threshold
, ,
, ,
, ,
, ,
, ,
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F. Available Threshold for this Benet (D - E)
Millions Thousands Hundreds
Millions Thousands Hundreds
G. Taxable Excess (C - F)
Tax on Current Benet (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/beneciary/trustee, etc.)
Date
D D M M YYYY
OFFICE USE ONLY
IT38S
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Address
Eircode
2 0
Beneciary’s
PPS No.
Year