FiscalFox editorial team · Sources checked 13 October 2026
The standard timetable
CGT on disposals from January to November is normally payable by 15 December that year. CGT on December disposals is payable by 31 January the following year. The standard return deadline is 31 October after the disposal year.
For 2025 disposals, those dates are 15 December 2025, 31 January 2026 and 31 October 2026 respectively. For 2026 disposals, they are 15 December 2026, 31 January 2027 and 31 October 2027. Do not treat the later return deadline as permission to delay payment. For 2025 returns, Revenue extended the deadline to 18 November 2026 for Form 11 customers who both file and pay through ROS; CG1 stays at 31 October.
Choose the relevant return
Revenue lists CG1 for people who do not usually file an annual tax return and for PAYE workers who file their income tax return on the online eForm 12. Form 11 is for the self-assessment route. CGT cannot be reported on the eForm 12 itself. Follow Revenue's instructions for your circumstances; a return can still be required when no CGT is payable.
Prepare your records before filing
Download the computation and original evidence together. Check the year, the included accounts and the treatment of each investment. Retain the payment receipt separately: an amount calculated by FiscalFox is not evidence that you paid Revenue.
FiscalFox currently supplies supporting share calculations. It does not submit the return or make a payment. Reconcile your actual payments and other gains outside these uploaded share records before completing your return.