Folks, About to submit tax return as first time landlords, however I have some questions and unfortunately the lady in Revenue was not in good form when I rang! Q1: My tenant moved in on July 1st this year and rental income is 900 per month. For this first return, do I need to pre-calculate the rental income up until December 31st this year or just until October 30th? my reason for asking is that one sum brings me to €3,600 and the other to €5,400. Here's my reason for asking: "If your net rental income is less than €5,000, use myAccount to declare it through your Form 12. If your net rental income is over €5,000 you will have to register for self assessment." Q2: Three days before the tenant moved in, I purchased two new mattresses for the premises. Can these be deducted? I've been told only expenses since the tenant moved in can be. Q3: In the last three weeks, flooring was changed and replaced in the premises at an expense of 1200 (ex VAT). I'm fairly certain that this coupled with other deductions will cause my bill to be in the minus - what happen then? I appreciate any and all help.