The payment due date for disposals made in the 'final period' (1 December to 31 December 2009) is on or before 31 January 2010. Tax payers who made a capital gain in the final month of 2009 must make a CGT payment during the month of January.
Payment can be made by sending a cheque for the CGT amount together with a CGT payslip, 'B' to the Collector General. Payment may also be made via Revenue Online Service (ROS).
Payment of CGT for disposals made in the "initial period" (1 January 2009 to 30 November 2009) was due on or before 15 December 2009.
Taxpayers are reminded that details of disposals made during 2009 must be included on the 2009 Income Tax return.
Revenue's Capital Gains tax FAQ Guide is available here