Capital gains tax Self Assessment payment date (UK)
Capital gains tax included in a UK individual’s Self Assessment balancing payment is normally payable by 31 January following the end of the tax year. This is separate from the earlier UK residential-property return and payment-on-account rules where they apply. Filing or payment requirements, prior payments and exceptions must be checked for the individual circumstances.
Worked example
An individual has a taxable gain on shares in 2025–26 and owes £3,000 capital gains tax through Self Assessment, with no relevant earlier payment or special rule. The normal payment deadline is 31 January 2027.
Common mistake
Assuming every residential-property gain can wait until the ordinary 31 January Self Assessment payment deadline.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | TX (UK) | Supporting | June 2026–June 2027 |