I emigrated to Canada last year, and this year sold some shares in an irish company.
My question is do I need to make a return using CG1 form by Next year October 31st, or do I need to make the return by this October 31st using a different form as I'm no longer resident for tax purposes in Ireland.
I'm not sure of the residence rules but found this blurb (from here):
"All persons who are resident or ordinarily resident in the State for a year of assessment are liable to the tax in respect of chargeable gains accruing in that year on the disposal of assets, wherever the assets are situated. The charge extends to individuals, companies, trustees and other bodies of persons. Individuals resident or ordinarily resident, but not domiciled, in the State are chargeable to tax on gains on the disposal of chargeable assets located outside the State and the United Kingdom, only to the extent that such gains are remitted to this country."
If you are liable for CGT here, what I do know is that, if the disposal was before September 30th 2008, you have to pay CGT by October 31st 2008. If the disposal was after September 2008, then CGT is payable by January 31st, 2009. You pay the CGT and then can follow up with the actual CGT form by October 31st 2009.