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