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I thought it would be fine as trades people etc only pay tax quarterly/ half-yearly or whatever dependant on their set up. So as long as he has paid enough tax at year end I cant see there would be too much trouble. Cheers

Thanks for the advice, I will lodge mine as soon as able. My friend does the full payroll process for a company and adjusts his own tax accordingly (conservatively), wonder if this is OK considering he still gets a refund at the end of the year....:confused: Anyone?