CG1 or Form 11: filing Irish share capital gains

From broker records to a filed return

1. Gather all relevant broker history, previous losses and payment records.
2. Select the calendar year and review the share result and any separate fund or income schedules.
3. Download filing totals and reconcile gross consideration, costs and disposal counts to the source records.
4. Complete the applicable Revenue form using the correct year and filing instructions.
5. Retain the submitted return, payment confirmations, calculation and original exports.

Choose the form for your circumstances

Revenue lists CG1 for people who do not usually submit annual returns and for people using the online Form 12. The online eForm 12 cannot report CGT. Self-assessment taxpayers use the capital gains section of Form 11; Revenue also provides a paper Form 12 route for applicable PAYE cases.

Do not choose a form solely from your broker’s name or because no tax is due. A return can still be required after reliefs or allowable losses reduce the liability. Offshore-fund holdings can create separate Form 11 obligations; read the fund filing guide before assuming a share-only CG1 is complete.

Sources: Revenue: when and how to pay and file CGT · Revenue: equivalent offshore funds and eight-year events (27-04-01)

Separate the payment year from the return deadline

For ordinary CGT, January-to-November disposals have a 15 December payment date in the disposal year. December disposals have a 31 January payment date in the following year. The normal return deadline is 31 October of that following year.

For 2025 Form 11 returns, the 18 November 2026 ROS extension requires both filing and the appropriate Income Tax payments through ROS. It is not a blanket extension for paper CG1 and does not move the earlier CGT payment dates. Keep payment confirmations with the computation.

Sources: Revenue: when and how to pay and file CGT · Revenue: conditions for the 2026 ROS extension

Use filing totals and retain the detailed workings

Review your selected calendar year and download the FiscalFox pack. It contains filing totals, a computation and disposal schedules. Check that the number of disposals is based on sales rather than on the number of purchase matches: one sale can match several acquisition lots.

The disposal schedule shows net receipts after recorded selling costs. A return asking for gross consideration needs the gross source figure and the appropriate allowable-cost entry, not a direct copy of net proceeds. Keep the gross-to-net reconciliation and round the figures as required by the relevant form.

Reconcile losses, exemption and rates once for the person

Combine the relevant ordinary-share activity across your brokers. Apply the annual personal exemption once and use supported allowable losses, including an evidenced amount brought forward. Do not give each account its own exemption.

For a year containing a rate change, retain the disposal-date breakdown behind the totals. The filing form must correspond to the disposal year. Revenue says the 2026 forms reflecting the CGT rate change will be available in early 2027; a 2025 form is not a substitute for the following year’s return.

Sources: Revenue: calculating CGT · Revenue: CGT rate change from 7 October 2026

Submit through Revenue and keep proof

Use Revenue’s current form and submission instructions. Review the asset descriptions, consideration, allowable costs, reliefs, losses and tax already paid. Keep a copy of the submitted return and payment acknowledgement alongside the computation and original exports.

FiscalFox does not sign, submit or pay on your behalf. Its share figures also do not establish your complete dividend, interest, fund or employee-share income position. Add those records to the appropriate sections or give your accountant the separate schedules.

Illustrative ordinary-share disposal in June 2025

One fictional sale with complete acquisition evidence. Filing and payment are distinct actions.