Chapter 9 - 2.4 - Payment of Capital Gains Tax Flashcards
1
Q
An individual must give details of all chargeable gains via?
A
The self-assessment system
2
Q
When is the self-assessment return due by?
A
31 January following the end of the tax year (e.g 31/01/2025 for tax year 2023/2024)
3
Q
When is the payment of CGT due?
A
31 January following the end of the tax year (e.g 31/01/2025 for tax year 2023/2024)