For beneficiaries who received gifts or inheritances with valuation dates arising in the year ending 31st August 2013 and who make a CAT return along with the appropriate payment through ROS, the due date for pay and file is extended to Thursday 14th November 2013.

Paper receipts are no longer being automatically issued for CAT payments. Beneficiaries who submit their CAT payment through ROS can view payment details in ROS by clicking in their “Revenue Record”.

CAT agents who submit a payment through ROS on behalf of a beneficiary can access all payments through their “Revenue Record” on ROS. Agents are advised to retain the ROS payment identifier number, which is shown on the payment acknowledgement page and is issued at the time of payment, since this number equates to the Notice Number on the Revenue Record listings. Revenue Record listings can be searched under the “Notice Number” and this will allow for easy identification of the payment confirmation.

Beneficiaries who make their CAT payment by cheque can confirm their payment details by requesting a mini Statement of Account from their particular Revenue Region.