If you have disposed of any assets in the period 1 January 2011 to 30 November 2011, capital gains tax may be due for payment on 15^th December 2011 as a result of any such disposal.  No declarations are necessary at this time, simply payment must be made either by cheque or via ROS in advance of 15^th December 2011 in order to avoid interest on late payment of taxes.

The payment date for capital gains tax arising on transactions during the month of December 2011 is 31 January 2012.

If you are unsure of whether any tax may arise on any such disposal or transaction, please contact either  This e-mail address is being protected from spambots. You need JavaScript enabled to view it or  This e-mail address is being protected from spambots. You need JavaScript enabled to view it to discuss.