Self assessment

Preliminary tax

Preliminary CGT is payable (s 959AQ):

  • generally, on or before 15 December in the tax year, and
  • as respects gains made in December, on or before 31 January in the next year.

Filing date

The CGT return must be filed on or before 31 October in the tax year following the year in which the gain was made (s 959A).

Late filing surcharge

A 5% surcharge, which may not exceed €12,695, applies where a return is filed late, but within two months of the return filing date.

10% surcharge, which may not exceed €63,485, applies where a return is filed more than two months after the return filing date (s 1084).

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