I fill out a form 11 every year for rental purposes, health expenses, etc, however this year I have CGT to pay on shares I have sold. When I do the CGT self assessment and the form 11, I had a positive balance so the question is should I have paid the CGT and then wait for refund on rest or will revenue balance one off the other?
For disposals made between 1 January and 30 November (the initial period) you must pay CGT by 15 December of the same year.
For disposals made between 1 December and 31 December (the later period) you must pay CGT by 31 January of the next year