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Why does the Revenue not call this November payment a preliminary tax payment for 2014, as happens with tax for the self-employed?
It is, after all, another tax — no matter what way the Government dresses it up.
If this tax is recorded as a 2014 receipt to the Exchequer, then I will pay it when demanded. On the other hand, if it is planned to put it into the coffers for 2013, there is no way that I will pay it until 2014.
So, it is over to you — both Revenue and the Government — to decide what way you wish to play the game.
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