Form11 liability and rounding!

I filled in my form11 return last week and, on trying to pay my liability, realised that it would only accept whole numbers. My liability came to €xxxx.79 so I rounded up to the pound above it.


I got a statement of net liabilities that identified an overpayment of €0.21. Out of curiousity, what happens here? I hope the don't refund it and just put it against future liability. Lodging a cheque or accepting an electronic refund would cost me more in charges than the figure itself.


It's a miniscule amount but I thought I'd post for the benefit of someone filling in their return next year if they encounter the same problem. I'll update when I know how it's dealt with.

It's not a problem. They don't collect or pay rounding differences.

I actually got a notification yesterday that I underpaid by .05c, was wondering was I meant to make a payment for it? I actually had not rounded down, didn't think of it when I was paying it through AIB and put through the payment with an odd .04c when the correct amount should have been .09c.