provisional salaries tax shall be charged on you by reference
to your income for the year 2008/09. However, if you anticipate
that your net chargeable income for the year 2009/10 is likely
to be less than 90% of that for the year 2008/09, you may
apply to hold over your 2009/10 provisional salaries tax not
later than 28 days before the day the provisional salaries
tax is to be paid or 14 days after the date of the notice
for payment of provisional salaries tax, whichever is the
Many months have to go before
31 March 2010. You will be in a better position to estimate
your total income for 2009/10 accurately in November / December
2009. In general, the first tax instalment normally falls
due in January 2010 and you may apply for holding over of
your 2009/10 provisional salaries tax around November 2009.
The deadline for your holdover application will be shown on
your tax bill.