22.6 Payment of the tax

Unlike trading profits or losses, capital gains and losses realised by a partnership need not be disclosed in the partnership tax return1. The individual must still declare his share of those gains and losses in his own self-assessment tax return which must be submitted on or before 31 October following the end of the relevant tax year (in the case of a non-electronic return) or on or before 31 January (in the case of an electronic return) following the end of the relevant tax year2. Payment is due on the second

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