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CAT - Form GT15

  • 08-05-2018 8:43pm
    #1
    DoraExplora
    Registered Users, Registered Users 2 Posts: 60 ✭✭


    Form GT15 was to be filed by the Disponer , but now when I google this form there is no mention of it.

    Has this been done away with or does the Disponer need to file / notify revenue of a gift?

    TIA


Comments

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


    That Form has been done away with, under self assessment the responsibility to file a return rests with the Beneficiary and the return must be filed if they exceed 80% of the relevant group threshold (even if no tax liability arises).


  • #3
    DoraExplora
    Registered Users, Registered Users 2 Posts: 60 ✭✭DoraExplora


    Daxve wrote: »
    That Form has been done away with, under self assessment the responsibility to file a return rests with the Beneficiary and the return must be filed if they exceed 80% of the relevant group threshold (even if no tax liability arises).

    Thanks , that's what I thought but I've seen it referenced in a very recent tax book!


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