Readers will be aware that 31 January is the payment due date for disposals made in the 'final period', (1 December to 31 December 2009) of 2009. Therefore taxpayers who made a capital gain in the final month of 2009 may be liable to make a CGT payment during the month of January.
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