Anyone who has made a capital disposal between 1st January 2017 and 30th November 2017 must pay CGT by 15th December 2017. The filing date for this disposal is 31st October 2018.

Anyone who has made a capital disposal between 1st December 2017 and 31st December 2017 must pay CGT by 31st January 2018. The filing date for this disposal is 31st October 2018.

Capital disposals include sales of shares, properties, land etc.