How do I pay Capital Gains Tax?

If you're registered for income tax, you must report the capital gain/loss on a Form 11. If you're not registered for income tax, you can report it with Form 12 or complete a CG1 form.

Having calculated the tax due you should send a cheque for that amount to the Collector General's office in Limerick (the payment should be sent with a CGT payslip with relevant details on the payment).

CGT can also be paid online.

Whether you submitted a payment or whether the gain is relieved from tax or a loss arises on the disposal, you must submit a tax return or CG1 Form to Revenue to declare any disposals.