CAT Pay and file deadline 2013

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CAT Pay and file deadline 2013

Revenue have confirmed that, for beneficiaries who received gifts or inheritances with valuation dates arising in the year ending 31 August 2013, who file their capital acquisitions tax (CAT) return and make the payment through ROS, the due date for pay and file is extended to 14 November 2013 (from the set filing date of 31 October 2013).

Revenue have also indicated that paper receipts are no longer being automatically issued for CAT payments. Instead payment records can be viewed through ROS or by requesting a Statement of Account. See Revenue eBrief No. 32/13

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The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal and taxation advice should be sought before acting. All information and taxation rules are subject to change without notice.

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