Preliminary Tax (What counts)

Hi All,

A quick question about preliminary tax, is income through PAYE ignored in the calculation?

Secondly, is interest that attracts DIRT ignored?

Thanks

Preliminary tax is based on tax liabilities, not on income per se. But to give you the answer I think you're looking for, your preliminary tax payable figure will be based on the amount due after credit for PAYE & DIRT are allowed.

Thanks for the reply - so the preliminary tax due would just be the "Total Liability" value from form 11? In my case I overpaid so no preliminary tax would be due?