Before going to an accountant can anyone give me some advice on the above. We've inherited an apartment last summer, get €500 per month from tenants, management fees are €1700 per year. We've obviously missed the 31st october deadline for filing a return, what are the implications with respect to penalties etc. Also I had to buy a new fridge €300 and cooker €500, i take it these expenses are deductable from tax owed?