1- Is is necessary to fill up a CGT form CG1 even though the gain is less than the personal exemption ? 2- The section about CGT on revenue website states that "In the case of married couples this exemption is available to each spouse but is not transferable". Both my wife (Home Carer) and myself (PAYE) have invested some savings on the stock market throught a join account. Are we entitled to €1270 or €2540 of personal exemption for CGT? Thanks.