When do I need to file a return and pay?

The deadlines and rules belong to Revenue, and this is a summary. Please check Revenue's page for your own dates.

Whether you need to file

You must file an IT38 return if the total taxable value of your benefits in the group, since 5 December 1991, exceeds 80% of the threshold. You must file even if no tax is due. On the current thresholds, that line is:

You must also file if you claim Agricultural Relief or Business Relief, whatever the value. Certain interest-free loans have their own rules.

When to file and pay

The deadline depends on the valuation date, as Revenue sets out:

• A valuation date from 1 January to 31 August: pay and file by 31 October of that year.
• A valuation date from 1 September to 31 December: pay and file by 31 October of the following year.

Finding the valuation date

For a gift, it is generally the date you receive it. For an inheritance, it is the earliest of the date the executor or administrator is entitled to retain the asset for you, the date it is retained, or the date it is given to you. It is often not the date of death. Revenue gives examples on its valuation date page.

How to file

File through myAccount or the Revenue Online Service (ROS). Revenue explains the IT38 return, including the short paper form available in some circumstances.

If you file late

Revenue charges a surcharge for late filing and daily interest for late payment. See Revenue's current charges.