Exit Tax Payment - ETFs

sjapok

Registered User
Messages
23
I understand that any gains/losses made on ETFs are taxed using the exit tax regime. Do I declare these on the form 11 (I'm self-employed) and make the payment on them via the form 11 i.e. they form part of my self-assessment calculation and I would effectively be making a payment for any gains in the year following the disposal?

I'm clarifying as for CGT, we pay the gains almost immediately (e.g. if you make a gain between Jan-Nov then you must make the payment in December) so want to be sure I shouldn't be paying exit tax gains as they arise and filing a return in the following year.
 
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