Preliminary Tax - 2020 in 2019 return

Zorzor

Registered User
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I am living in the UK, and I have tenants in my apartment in Ireland. I am completing my 2019 return online. The tenant withheld the 20% tax and paid the full amount to revenue which is seen as a credit/payment in the form and so everything is in order. In the 'Statement of Net liabilities' section of the form there is a box to complete the 2020 preliminary tax. The tenant has not paid the preliminary tax yet, but we agreed that they will do so by mid October. Am I obliged to pay the 2020 tax now /offset it against my 2019 return or can I leave it at 0? Otherwise I guess its best to wait until mid October by which time it will have been paid?
 
2020 Preliminary tax is due in November if you are filing and paying online

What the tenant pays has nothing to do with your preliminary tax - you have to calculate that yourself.
Then make sure that what the tenant is paying covers the amount due
 
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