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CAT return deadline date

  • 19-04-2012 7:23pm
    #1
    WexTK
    Closed Accounts Posts: 153 ✭✭


    Hi all,

    could someone tell me what's the deadline for filing a CAT return if
    the valuation was in November 2011. Is it Sept 30th 2012 or did the Finance Act 2012 push it back a month to Oct 30th 2012 - thanks!


Comments

  • #2
    Daxve
    Registered Users, Registered Users 2 Posts: 164 ✭✭Daxve


    The Finance Act 2011 brought forward the Pay and File date for CAT from 31 October 2011 to 30 September 2011. All gifts and inheritances with a valuation date in the 12 month period ending on the previous 31 August 2011 should be included in the return to be filed by 30 September 2011.

    The Finance Act 2012 amended the Pay and File date for CAT from 30 September to 31 October. Therefore all gifts and inheritances with a valuation date in the 12 month period ending on the previous 31 August will be included in the return to be filed by 31 October 2012. This means where the valuation date arises between 1 January 2012 and 31 August 2012, the Pay & File deadline is 31 October 2012. Where the valuation date arises between 1 September 2012 and 31 December 2012, the Pay & File deadline would be 31 October 2013.

    While not specifically covered above (seems a bit of an oversight) as November 2011 falls in the period between 1st September 2011 and 31st December 2011, the filing date is 31st October 2012.

    If you really want to be sure ring the CAT section at 1890 20 11 04 or email them at catdr@revenue.ie


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