When do I pay Capital Gains Tax (CGT)?

a) For disposals of assets between 1 January and 30 November Capital Gains Tax (CGT) must be paid before 15 December in the same tax year.

b) For disposals of assets between 1 December and 31 December Capital Gains Tax (CGT) must be paid before 31 January in the following tax year.

You must record these disposals by completing your income tax return for the year.