Jane1, one thing to watch re the 2009 preliminary tax is that the payment due had to take account of the income levy. This was the case whether basing the payment on 100% of 2008 or 90% of 2009. Even though the income levy was not in operation in 2008, a preliminary tax payment based on 100% of that liability had to be calculated on the basis that it had been. Therefore the rental profit/loss had to be calculated without taking into account capital allowances on fixtures and fittings and/or losses forward from a prior year for the purpose of the income levy. If still a rental loss then there should be no issue and you should just confirm with Revenue that no preliminary tax was due.