Options for Preliminary Tax

Decision Tree

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I'm PAYE but I complete a Form 11 each year to cover some rental income and a few share trades. My liability is usually small, and I always do 100% for preliminary tax, safe and simple.

I just drafted up this years Form 11, and after making a lump sum pension contribution against 2018 and other expenses I'm actually due a refund.

What should / can I do for preliminary tax in this situation ? 100% of zero doesn't sound right.
 
Yes you are correct. If you make a pension contribution and claim it for 2018 and this results in a refund you have nil preliminary tax. Your 2018 income tax liability was zero so your 2019 PT on the 100% is also zero. There is an exception to the 100% rules where your 2018/prior year income is zero as a result of EIIS relief but not for pension contributions.
 
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