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?