CGT Payment Deadline - 15 December 2021 The due dates for payment of capital gains tax (CGT) for the tax year 2021 are as follows: 15 December 2021 for disposals in the period 1 January 2021 to 30 November 2021 31 January 2022 for disposals in December 2021. Therefore, if an asset was disposed of between 1 January to 30 November 2021 and a chargeable gain arose, any liability to CGT is due for payment by 15 December 2021. For disposals under an unconditional contract, the dat