Revenue E-Brief Issue 166/19, 03 September 2019
The contents of Tax and Duty Manual Part 41-00-10, which dealt with Capital Gains Tax (CGT) due dates under Part 41 of the Taxes Consolidation Act (TCA) 1997 up to the year 2012, are no longer relevant. The four year time limit for amending an assessment to which Part 41 applied has expired.
For CGT due dates for periods covered by Part 41A TCA, from the year 2013 onwards, please refer to Tax and Duty Manual Part 41A-01-03.
03 September 2019