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

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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)

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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)

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