When is one obliged to make a tax return?

I'm a normal PAYE worker with no other regular source of income. As such I have not made a tax return since about 15 years ago (when I sold some shares).

In last 2 years I did get some extra income:
- a gift from a relative which is just under the Captial Gains Tax threshold
- I sold some shares but the profit didn't exceed the personal threshold

My question is: since I have no tax to pay, do I need to make a tax return declaring all this?

A. I would imagine the gift was under the Capital Acquisitions Tax threshold so if it's under 80% of the threshold no return is required.

B. if you have a disposal you should send in a return and claim the relief. http://www.revenue.ie/en/tax/cgt/forms/formcg1.pdf

scallywag; to put your mind at rest , call into the local tax office and ask. generally they are very helpful.