When do I have to pay the Capital Gains Tax on an EOT sale?

CGT is payable by 31 January following the end of the tax year in which the sale takes place. So a sale completing in February 2027 falls in the tax year ending 5 April 2027, and the CGT would be due by 31 January 2028.

Timing matters, because in most EOT transactions part of the price is paid at completion and the balance in instalments. That can leave a seller liable for the tax before all of the proceeds have been received. Delaying completion until just after the start of a new tax year can defer the payment date by a full twelve months.

This is a structuring issue, and the payment timetable should be agreed with the tax deadlines in mind.