If you correctly complete and file a 2008 Form 11 and have sufficient Preliminary Tax paid then the balance of 2008 is due 31/10/09 ( or such extended date in November as Revenue dictate, usually around the 17th for filing and payment on ROS) . When you file the Form 11 you can complete a Pay & File payment notice to pay (a) your balance of 2008 Income Tax and (b) your Preliminary 2009 Income Tax.These two will be added together and paid in October/November using the Ros Debit Instruction at the date you specify but not later than the return filing deadline.