21.5 Payment of the taxA taxpayer must include any relevant capital gains or losses in his self-assessment tax return1 and any capital gains tax due for the year is payable at the same time as income tax becomes due for that period, that is, on 31 January following the year of assessment2.
A taxpayer must include any relevant capital gains or losses in his self-assessment tax return1 and any capital gains tax due for the year is payable at the same time as income tax becomes due for that period, that is, on 31 January following the year of assessment2.
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