Rental Income - early payment

cremeegg said:

Glad that this has been clarified.

I would just like to observe that if you had paid the tax in 2012, you might find that in 2013 you would only pay tax on 11 months rental income.

Try explaining that to a possible revenue auditor in 4 or 5 years down the road. They would be very sceptical.

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All that's been clarified unfortunately is that you can't necessarily depend on getting the correct answer when you ring Revenue.

And it'd be very easily explained - "here's my rental income comp for 2012, you'll see it comprises 13 x 500, because I got January's rent in December, and here's my rental income comp for 2013 with only 11 months rent. The total rental income for the 2 years was 24 x 500. And here's my bank records showing the lodgements which correspond with these facts."