There are two payment deadlines for CGT for 2015.

• For disposals occurring from 1 January 2015 to 30 November 2015 the CGT payment deadline is 15 December 2015

• For disposals occurring from 1 December 2015 to 31 December 2015 the CGT payment deadline is 31 January 2016

Please note that in respect of disposals made by way of contract, the date of disposal is determined by the date of the contract and not the date of transfer/conveyance.

In the event that you have made any disposals of capital assets during 2015 you should contact us as soon as possible to enable us to complete the computation and make a timely payment.

Should you have any queries please do not hesitate to contact a member of our taxation department.