CAT update See an update from the Probate, Administration & Trusts Committee on a recent Revenue eBrief and new Regulations. CAT and Payment from trust capital to fund CAT liability of life tenant
The CAT Manual has been amended.
CAT online File and Pay deadline and CAT Manuals The online File and Pay deadline for Capital Acquisitions Tax is Wednesday 19 November 2025. As practitioners are aware 31 October is the pay and
Non-cash winnings in a lottery have been exempted from Capital Acquisitions Tax (CAT).
CAT Deadline changed to 30th September The file and pay deadline for CAT has been moved to 30th September each year. Section 70 of the Finance Act, 2011 moved the file and pay deadline for CAT
Capital Acquisitions Tax Customer Service has been centralised in the Personal Division within Revenue.
CAT clearance certificates The Conveyancing Committee recently made inquiries with the Revenue Commissioners’ Capital Taxes Division regarding the CAT clearance certificate and the status of the
Revenue eBrief No 88 of 2022 confirms that the pay and file deadline when both filing and paying online is Wednesday 16 November 2022.
Case management systems – practical advice and potential suppliers This note from the Technology Committee provides advice on issues to be considered when planning and acquiring a CMS and contains a