Pay and file
If you are self-employed, or a company owner-director, you must:
- pay preliminary tax (s 959AN) on or before the preliminary tax date, i.e., 31 October in the tax year (s 959AO(2)), and
- file an income tax return on or before the return filing date, i.e., 31 October following the tax year to which the return relates (s 959I).
Therefore, you must:
- pay the preliminary tax for the tax year 2019, and
- file the tax return for the tax year 2018,
on or before the pay and file date, i.e. 31.10.2019.