Preliminary CGT tax due 15th December 2025 on any capital disposals between 1st January 2025 and 30th November 2025

Date for the calendar

Capital Gains tax payment For disposals made between: 1 January 2025 and 30 November 2025 (the initial period), you must pay CGT by 15 December 2025 .

Failure to pay the preliminary CGT tax can result in interest and penalties being applied.