(1) CGT Payment Deadline - 15 December 2017 The due dates for payment of capital gains tax (CGT) for the tax year 2017 are as follows: 15 December 2017 for disposals in the period 1 January 2017 to 30 November 2017 31 January 2018 for disposals in December 2017. Therefore, if an asset was disposed of between 1 January to 30 November 2017 and a chargeable gain arose, any liability to CGT is due for payment by 15 December 2017. For disposals under an unconditional contract, the