If you are a primarily accountable person (i.e., if you are the recipient of a gift or inheritance), you must file a return of the gift or inheritance within four months of the valuation date.

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