Individuals who provide childminding services in their own home, as opposed to the home of the...
If you sold, gifted or transferred an asset between 1 January and 30 November 2019, or received capital payments from such assets, the deadline for payment of any Capital Gains Tax due is 15 December 2019.
For disposals between 1 December and 31 December 2019, the payment deadline is 31 January 2020.
These arrangements apply to all taxpayers, including PAYE and self-employed.
If you're unsure about whether you are liable, you may wish to contact a tax advisor or your Revenue office.
For further information please see Capital Gains Tax (CGT) on the sale, gift or exchange of an asset.
