Hi! Wind-up, thanks for your reply. My tax for 2010 which is just made up of health levy and USC, is e2200. I am living on rental income and have a S 23 property in a far flung part of Ireland! My accountant wants me also to pay 2011 preliminary tax of e2200. This would bring my total tax bill to e4,400. At the moment I can't afford that. I wanted to pay the preliminary tax for 2011 by direct debit, but it seems according to the direct debit forms that they are only collecting preliminary tax for 2011 in November and December 2011, and that the rest of the direct debits for preliminary tax will be for 2012 - so that is my questions - should I have started direct debit for preliminary tax (though I didn't have any) for 2011 in 2010? Thanks.