A CAT return must be filed, and the tax paid:

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

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

A secondarily accountable person (i.e., the disponer, trustee, guardian, committee, agent or personal representative of the donee or successor), must file a return if requested to do so by the Revenue (s 46).