Category B gift for young person

Wheelie Bin

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Just a follow up on a previous post : If declaring a gift /for a young child, say 12 years old who obviously doesn't have an income but who has received an inheritance or gift valued at more than 80% of the Category B threshold , say €30k , from an uncle do you set up a myaccount on revenue.ie for them , the same as an adult and submit a declaration on their behalf exactly in the same way as an adult ?
I suppose , the underlying question is can anyone have a myaccount portal and can an adult ( in this case ,parent) adminstrate it on their behalf ?
 
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