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You must file an IT38 when the total gifts and inheritances you have received in a group exceed 80% of the tax-free threshold, even if no tax is due. File and pay by 31 October for valuation dates between 1 September of the previous year and 31 August of the current year.
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Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
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Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
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