A1. 15 Dec 2026. Payment due on gains arising between 1 January 2026 to 30 November 2026. Use CGT Payslip A.
A2. 31 January 2027. Capital Gains Tax-Payment due on gains 1 December 2026 and 31 December 2026. Use CGT Payslip B.
Failure to file tax return for these payments made in 2026/2027 will result in penalties even if liability is paid in full.
It is important to record the sale of assets by completing a tax return even if no liability arose as Revenue are aware of the sale but are unaware of whether you have tax liability or not due.
All capital losses Must be reported by completing your tax return in order to use them against future gains.
