Normally CGT must be paid in full by the relevant payment date.
[broken link removed]
Since CGT is a tax on gains arising from the disposal of an asset there should be no reason for the beneficiary not to have the money for the CGT bill handy so I can't see Revenue deferring/staggering collection of the tax.
Revenue may look at payment on a staged basis only where there are exceptional circumstances but will charge interest. My advise would eb to pay it and get it over and done with. When did you sell the asset?
I would think that Revenue would look more favourably on an application to delay payment of CAT. I can't see why they would let someone pay CGT in stages-surely the transaction that gave rise to the liability has generated cash (unless it was a gift?) to settle the tax liability?
Firstly thanks too all who replied. Very much appreciated. Clubman - Thank you for the link. Ned - I bought the site three years ago and agreed to pay any CGT on my aunts behalf as I got the site less then market value.
This is your aunts liability so it might have been possible if the liability was declared at the time and if she was unable to pay at the time. The concession would not be available now as you are late with teh return