Offsetting gains and losses from two parts of the year

I made a gain on sale of shares in the initial part of the year (before November 30th) on which Capital Gains Tax must be paid before December 15th. However, I intend to sell some loss making shares before the end of the year to offset the gains and reduce them to below the €1,270 limit for CGT (but I'd prefer not to do this until December). Do I still have to make the CGT payment before December 15th? It could be the best part of a year before I file a tax return when presumably Revenue would refund the money -- why should they get to hold onto money not due?

In answer to your question (unfortunately) is yes you do. I suppose the Revenue would say those funds are due as at the end of November and who knows what will happen in December. Not my position on it!

My understanding is that if you sell the loss making shares before november 30, then they can be offset against the gains made earlier in the year. I am also in the same position and that is what I intend to do. I think you must wait 28 days before you can re invest in the loss making shares for it to be valid