What is the pay & file date?

A primarily accountable person (the recipient of a gift or inheritance), you must “pay and file” as follows:

(a) If the valuation date falls between 1 January and 31 August, on or before 31 October in the same year,

(b) If the valuation date falls between 1 September and 31 December, on or before 31 October in the following year.

A secondarily accountable person must file a return if requested to do so by the Revenue.