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2021 CAT Payment and Filing deadline

The CAT payment & filing deadline is 31 October 2021 (extended to 17 November 2021 where a taxpayer pays and files online) in respect of the 2020/2021 CAT year which ended on 31 August 2021. Therefore, gifts and inheritances with a valuation date between 1 September 2020 and 31 August 2021 must be reported to Revenue. Executors and beneficiaries of estates should consider the valuation date to apply to various benefits passing via a Will. Where a disponer dies, the valuation date may be the date of death where joint property passes or property is taken into possession by a beneficiary. In circumstances where a Grant of Probate issued between 1 September 2020 and 31 August 2021 and the valuation date is the date of Grant, beneficiaries should address their payment and filing obligations. If you received any gifts and/or inheritance and require assistance in complying with your payment and filing obligations, please contact us at


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