If you sold, gifted or transferred an asset between 1 January and 30 November 2020, or received capital payments from such assets, the deadline for payment of any Capital Gains Tax due is next Tuesday 15 December 2020.
For disposals between 1 December and 31 December 2020, the payment deadline is 31 January 2021. Persons who have made a taxable gain will need to follow up next year with a capital gains tax return either as part of their income tax return where self-employed or income tax registered or via a separate capital gains tax return.
This can include examples such as the sale of residential or commercial property, holiday homes, the sale of land or sites and the sale of shares.
Read full article: IrishExaminer.com