Common questions

Plain answers, with links to Revenue for the full rules.

• What are the thresholds, and which one applies?
• How much can a parent give or leave a child tax free?
• Do earlier gifts and inheritances count?
• How much can someone give me each year tax free?
• Do I pay tax on what my husband, wife or civil partner leaves me?
• Do I pay tax on a house I inherit?
• How much can a niece or nephew inherit tax free?
• When do I need to file a return and pay?
• What does this calculator leave out?