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CGT Payment Deadlines

(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 date of disposal is the date the contract is signed, not the completion date.

Where the contract is subject to a condition, the date of disposal is the date the condition is satisfied, not the completion date. A contract is conditional if a condition must be satisfied before an obligation to perform the contract arises.

If you require assistance in computing a liability to capital gains tax and/or discharging your preliminary tax obligations, please let us know.

(2) Are you due a refund of tax for 2013? Don’t miss the deadline

There is a 4-year time limit for claiming tax refunds. Therefore if you are entitled to a refund in 2013, the refund claim must be sent to Revenue by 31 December 2017.

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