The Capital Acquisitions Tax (CAT) IT38 is available on the Return Preparation Facility (RPF) for the filing period 1/9/24 to 31/8/2025 and is not available on ROS Offline Application.

RPF developments

Practitioners are reminded that as newer versions of forms are made available in the RPF, they may not be available in the ROS Offline application. The Committee expects that over time the RPF will be replacing the ROS Offline application.

While ROS Offline Application is still available as an offline e-stamping facility, Revenue TDM ‘Filing and Paying Stamp Duty on Instruments’ notes that when applying for Young Trained Farmer relief, the claim should only be made using the RPF facility. It further notes that Revenue’s preferred method for customers filing offline returns is the Return Preparation Facility (RPF).

The Committee expects that ROS Offline Application will not be updated for stamp duty changes and it is recommended that practitioners filing offline returns should use the Return Preparation Facility.

Importantly please note that filers must use ROS Online to sign and submit all returns to be transmitted to Revenue in order to meet filing obligations. Further guidance on the Return Preparation Facility is available in TDM 38-06-01B published by Revenue.

More information

For further updates, please visit our Taxation Practice Area or Revenue.ie