A1. 15 Dec 2024. Payment due on gains arising between 1 January 2022 to 30 November 2024. Use CGT Payslip A
A2. 31 January 2025. Capital Gains Tax-Payment due on gains 1 December 2024 and 31 December 2024. Use CGT Payslip B
Failure to file tax return for these payments in 2024/2025 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.
