Is CGT return required where no capital gain??

Hi,
I sold a share allocation in December 2004 through an APSS. After subtracting the locked in value and the personal exemption there was no CGT payment due by Jan 31st. My question is do i still need to make a CGT return by 1st October to inform revenue of the share sale?

Yes, I would have thought that you would.

I think so but I (through ignorance) didn't file one for my eircom losses but Revenue didn't question my subsequent offsetting of some of the losses against First Active takeover gains. Even if a return is not mandatory (although I now believe that it is) it's probably best to err on the side of caution and make a return if only to make the registration of losses (where applicable) official allowing you to make sure that you can offset them later on.

I also think you need to file a return.