1. You don't need the services of an accountant to file your tax return and accounts.
2. If you do not use an accountant you need to be sure that you are totally familiar with the requirements regarding filing and how to properly complete the tax return. You may run the risk of under or overpaying tax if you file and are not sure of what you are doing.
3. Standard penalty of 10% + interest at 0.0322% per day on the sum until it is paid.
4. It is already overdue so it is payable immediately. Revenue may, however accept instalments provided interest is also paid.
5. Once your tax liabilities are clear you may apply immediately for a TCC.