Mr. Billy Irwin:

The pay and file system works because there is one date. Let me give a practical example of what would happen if we split pay and file dates. If I advised a client in the month of June that he or she had a tax balance of €3,000 and would have to pay a preliminary tax for the current year of €30,000, that would mean a total payment of €33,000. It would be much easier for him or her to make the payment in October because he or she will have the cashflow to do so. I do not know of any client who would write a cheque for €33,000 - admittedly, it would be by direct payment - who would not want it all explained again a number of months later. In addition, he or she would have addressed his tax for the year. Splitting dates would mean a regurgitation of almost the entire process. The client will be committed to the payment but will still want it properly explained. If any of us were told now that something would happen in the future, we would live with the information.