New pay and file arrangements were introduced for gift and inheritance tax from June 2010 which brought forward the pay and file deadline date to 30 September, where the valuation date arises between 1 January and 31 August of that year. This is on the basis that both the return and the payment are made via ROS (Revenue On-line Service).
It is now mandatory to file online where the valuation date is on or after June 2010 unless specific criteria are met.
Where the CAT return is filed late, surcharges for late submission can be applied. Furthermore, there are restrictions on the uses of certain relief and allowances.
If you have any questions or require any assistance in relation to the above, please contact us by e-mail: email@example.com or by telephone 061 41 44 55.