If you sold, gifted or transferred an asset between 1 January and 30 November 2022, or if you
received capital payments from such assets, you must pay any Capital Gains Tax due by 15
December 2022.

For disposals between 1 December and 31 December 2022, payment is due by 31 January 2023.
These arrangements apply to all taxpayers, including PAYE and self-employed.