ROS Pay and File Payment Reminder Notice
Dear Sir/Madam,
As you are registered for Income Tax, you are required to file a self-assessed Income Tax return .............
Your payment obligations for 2022 are as follows:
•Preliminary Income Tax for 2022 pay by 31 October 2022.
Pay a minimum of 90% of the final tax liability for the year, or 100% of the final tax liability for the preceding tax year.
..........
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My reading of the email is that paying preliminary tax for 2022 is not required if 2021 is fully paid up.
However, I do feel that I must be misinterpreting the email.
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