Personally I would be seriously concerned about what your accountant is telling you. Your accountant should have registered your husband for Income Tax when he stated his business or have you just appointed the accountant and did all the start up yourself. Your husband is obliged to file a form 11 and should also pay pliminary tax for the year 2004 by 31st October 2004. By the sound of it he is still under the PAYE system, did your accountant register him in 2005 in order to file the form 11 or is he just sending in a form 11 anyway. In relation to interest, the revenue will not charge you interest on the preliminary tax for the first year of business. It would be advisable to get it sorted out, also the comment your accountant said in relation to the call logged from the revenue is a bit weird. Additionally, he may be paying incorrect PRSI, he probably should be Class S depending on his control.