You can always put aside some of the income so that when you have to pay the 2019 final and 2020 preliminary you have sufficient funds to pay Revenue. I think you can pay Revenue in advance and they will hold the amount in credit on your account but why would you do that?I ask as we have rented out the property for 2019 so tax will be due and I understand from above that I don't have to pay preliminary tax for 2019 based on 100% of last years tax liability. I'm only wondering is there something I can do do when we are completing the return for next year we're not getting hit with paying the 2019 and the 2020 bill at the one time. Which could be €7 or €8K.