There are two payment deadlines for CGT for 2017.
For disposals occurring from 1 January 2017 to 30 November 2017 the CGT payment deadline is 15 December 2017
For disposals occurring from 1 December 2017 to 31 December 2017 the CGT payment deadline is 31 January 2018
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 2017 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.