TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Capital Gains Tax – Final Period Payment due 31 January

The payment due date for disposals made in the ‘final period’ (1 December to 31 December 2009) was 31 January 2010. Tax payers who made a capital gain in the final month of 2009 were due to make a CGT payment during the month of January.

Payment of CGT for disposals made in the “initial period” (1 January 2009 to 30 November 2009) was due on or before 15 December 2009.

Taxpayers are reminded that details of disposals made during 2009 must be included on the 2009 Income Tax return.

Revenue's Capital Gains Tax FAQs Guide is available from the Revenue website at http://www.revenue.ie/en/tax/cgt/cgt-faqs.html#section5.