Revenue Note for Guidance

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Revenue Note for Guidance

979 Time for payment of capital gains tax assessed under section 977(3) or 978(2) and (3)

Capital gains tax assessed and charged on —

is payable —

  • within 2 months of the notice of assessment, or
  • 3 months after the end of the year of assessment in which the gain accrued,

whichever is the later.

Relevant Date: Finance Act 2019