Capital Gain Tax (CGT) due on gains arising on the disposal of assets between 1 December and 31 December 2012 was due 31 January 2013. For disposals of assets between 1 January and 30 November 2012, the tax was due by 15 December 2012.

Details of any disposals made during 2012, irrespective of whether a gain or loss arose, must be included on the tax return form (Form11/Form 12 for individuals or Form CT1 for companies) submitted to Revenue. A Form CG1 should be used where an annual return is not required to be submitted.

Revenue's frequently asked questions in relation to Capital Gains Tax may be of some help when reviewing the CGT position for 2012.