CG1 Helper — CGT Timeline

Key CGT Deadlines

15 Dec
Preliminary Payment
Missed payment results in interest

31 Jan
Balancing Payment
Missed payment results in interest

31 Aug
Optional Early Filing
Skip Step 25 if filed

31 Oct
Final CG1 Filing
Late filing adds surcharge

15 December Pay CGT on gains from 1 Jan to 30 Nov

31 January Pay CGT on December gains

31 August Optional early filing to skip Step 25

31 October Final CG1 filing; late filing adds surcharge

Example Scenario — Apple Stock Sales with Exemption

€2,000 (Mar) + €1,500 (Jul) + €500 (Dec) − €1,270 exemption = €2,730 taxable → CGT @ 33% = €901

Scenario	15 Dec Payment (€736)	31 Jan Payment (€165)	CG1 Filing	Outcome
Exemption applied	✅ Paid	✅ Paid	Filed by 31 Aug	€1,270 exemption used. No Step 25 or interest.
On time (normal file)	✅ Paid	✅ Paid	Filed 1 Sep – 31 Oct	No interest. Step 25 required.
Missed 15 Dec	❌ Late (€736 + interest)	✅ Paid	Filed by 31 Oct	Interest on €736. Step 25 required.
Filed late ≤ 2 months	✅ Paid	✅ Paid	Filed by 31 Dec	⚠️ 5% surcharge (≈ €45). Step 25 required.
Filed late > 2 months	✅ Paid	✅ Paid	Filed after 1 Jan	⚠️ 10% surcharge (≈ €90). Step 25 required.

How CG1 Helper Simplifies Your CGT Deadlines

Once you understand the key payment dates, CG1 Helper can handle the rest. It calculates your liabilities, checks deadlines, and prepares your figures for easy CG1 filing.

Calculates your CGT due for the December and January payment periods.
Highlights any missed deadlines and shows how surcharges apply.
Identifies losses to carry forward into the next year for Step 14.
Provides the correct figures for your CG1 form.
Generates a downloadable Excel report you can keep for Revenue audits.

In seconds, you’ll know what to pay, what to file, and what to carry forward, all clearly explained in your report.

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