> 1, Does my CGT bill have to be taken care of before 31 Oct or 31 Dec or any other specific date??
For shares sold on or before September 30th of a particular tax year a CGT return and payment must be made by October 31st of that year. For shares sold between October 1st and December 31st of a particular tax year the date is January 31st of the following year.
> 2, I am suffering losses on other shares which I have not sold. Am I entitled to offset the losses on these shares against my gains for CGT purposes? Or do they only become losses on their sale?
Paper losses cannot be offset. Only losses that have actually been incurred through disposal of the loss making shares can be offset. Don't forget that your annual CGT allowance of €1,270, indexation of the acquistion price up to December 31st 2002 and allowable acquisition/disposal expenses can also be offset against any gain in order to reduce your liability. It's too late for you now but transferring shares to a spouse's name at no stamp duty or broker cost is a way to avail of two individual's CGT allowances which are otherwise non-transferrable.
> 3, What forms do I need to get from the Revenue Commissioners?
See here:
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