Revenue wishes to remind all persons who sold an asset between 1 January and 30 November 2010, or if they received capital payments from such assets, that they must pay* any Capital Gains Tax due by 15 December this year.

This applies to all taxpayers, including PAYE and self-employed.

A CGT payslip can be downloaded from the Revenue website at: Taxes & Duties – Capital Gains Tax – Forms.

*Interest on late payment will be charged at 0.0219% per day.