CAT & the IT38 form

Filing your IT38, line by line

How to file the IT38 on ROS or myAccount, the Group A/B/C thresholds, deadlines, and the small gift exemption — each one worked through with real euro figures.

7 guides

Guides in this section

Filing an IT38 on ROS: A Full Worked Example for a €450,000 Inheritance from a Parent CAT Group A, B and C Thresholds After Budget 2025 (€400k / €40k / €20k): Who Falls Into Each How Much CAT on a €150,000 Inheritance from a Sibling? A Line-by-Line Group B Calculation The IT38 Box by Box: Filling Every Field for a Cash-and-Property Inheritance The €3,000 Small Gift Exemption: Using It to Pass €30,000 to a Child Tax-Free Over Time CAT Pay-and-File: Why a 1 September Inheritance Isn't Due Until the Following 31 October myAccount or ROS for Your IT38? Choosing the Right Revenue Channel for a One-Off Inheritance

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