The year on Payslip B follows a December disposal into the next January payment date. This copy covers 1 to 31 December 2025, with payment due on 31 January 2026. Its period must not be reused for a December 2026 disposal.
Revenue’s form list checked on 30 October 2026 links this December 2025 copy. For a different disposal year, match the year in the payment service or obtain the corresponding payslip. A PDF still available for download does not give an old period a new deadline.
Who uses the later-period payment slip?
Payslip B identifies CGT for December disposals. Revenue normally places January-to-November disposals in the initial payment period. Where an asset is sold under a written contract, the disposal date is usually the contract date. Check that date before classifying a receipt as a December gain.
The payment-and-filing guidance published on 27 October 2026 requires people not registered for CGT to register and pay online using ROS or myAccount. Paper payment is an option for those exempt from mandatory e-filing. The PDF’s cheque facility should be read with that current rule; lack of a ROS login alone is not a paper-filing exemption.
Filling in the five payslip details
Calculate the tax separately, then complete the payer fields. The marked areas identify the name and address, PPSN and amount for the printed December period.
| Detail | What to put on the slip |
|---|---|
| Name | The taxpayer whose CGT liability is being paid |
| Address | The taxpayer’s correspondence address |
| PPSN | Personal Public Service Number; the form points to the Certificate of Tax Credits |
| Amount | Tax for 01/12/25-31/12/25, in whole euro without cents |
| Date/signature | Complete both at the bottom of the payslip |
A hypothetical €920 tax payment is entered as 920. The field takes the tax remittance, not the proceeds from selling the asset. Keep the calculation showing the gain, reliefs and losses with the payment record.
The January payment date and the separate return
The recurring rule is 31 January after a December disposal. For this 2025 slip, that date was 31 January 2026; the printed payment deadline has already passed. Late tax attracts interest, and Revenue warns that unpaid tax can enter enforced collection with additional costs. A taxpayer dealing with an unpaid 2025 amount should address the arrears with Revenue rather than treat a newly completed slip as an extension.
The separate return for a 2025 disposal falls due on 31 October 2026 under Revenue’s general rule. A return is required even where reliefs or allowable losses eliminate the tax. A payment slip does not satisfy that filing obligation.
Use the return matching the taxpayer: CG1 for the relevant people without an annual return, paper Form 12 for a PAYE return including CGT, Form 11 for self-assessment, Form 1 for a trust or estate and CT1 for a company. Revenue says CGT cannot be reported on eForm 12; its filing page explains the paper and ROS routes.
Payment routes and where the cheque form goes
Registration is available through ROS’s Manage Tax Registrations or myAccount’s Tax Registrations in Manage My Record. Once registered for CGT, later disposals do not require a fresh registration. ROS takes online payments; myAccount supports card payment or a bank Single Debit Instruction for eligible CGT users.
If paper payment is permitted, this form is for a cheque. Forward it to Office of the Revenue Commissioners, Collector-General’s Division, Sarsfield House, Francis Street, Limerick, V94 R972. The instructions allow at least three working days for payment to reach the Collector-General. That transit allowance does not alter the statutory due date.
Ask the local Revenue office about liability, and the Collector-General about payment allocation. A property clearance process such as CG50A is a separate transaction requirement. Consult an adviser where the correct disposal date, gain or relief is unresolved.
Official PDF: CGT Payslip B — Official PDF (revenue.ie)