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Tion Act 2003, a person who receives a gift or an inheritance with a valuation date in a year ending 31 August is required to pay gift or inheritance tax and file a tax return by the following 31 October. All returns may be made in electronic format. However, you may use the attached paper form only if you meet the 3 conditions outlined at the top of the form. In completing the payslip below, the name and PPS No. to be entered are those of the beneficiary. How to complete the payslip You can en.

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