Tax declaration for children for CAT on distributions by grandparents

A friend of mine's children ( 10 ,14 and 15) have received the maximum inheritance and gift allowed just on the threshold allowed from their grandparents . Their grandparents who obviously are quite wealthy ( and better still , healthy ) wanted to make these distributions now whilst they were alive to help with their grand childrens' education rather than after in their wills.

My question is , because the distrbutions are right on the thresholds ( €32,500 Category B and 2* €3k , total €38,500 ) , obviously my friend will have to make a tax declaration for them on this . Does he have to engage an accountant for this or is it a process he can do himself ? If so , how does one go about it ? Thanks in advance.

It’s easily done online via ROS.

Might be better to use the €3,000 per person Small Gift Exemption though and give them €6,000 per child for 5 years?

Thanks Gordon. So they just set up a myAccount for each of their children and just follow various links ?