Prior Year Basis (PYB) 2019 – Ways to pay

In 2020, the States Assembly voted to move all PYB taxpayers to a Current Year Basis (CYB) of paying tax. As part of the reform, PYB 2019 tax bills were frozen for later payment.  

These tax leaflets explain the payment options available if you’re a former PYB taxpayer, for paying your PYB 2019 tax bill.

You don’t need to take any action until 2024. If you choose to pay with a payment plan, you don’t need to make any payments until 2025. However, we’re providing the details of the options for those who want to put arrangements in place sooner.

To download a digital copy of the prior year basis payment options tax leaflet, click on the button below:

Sean O’Flaherty FCA, FCCA


If you’re looking for a right-hand man to help navigate your business journey to success, Sean is your guy. As one of Rosscot’s fantastic Directors, Sean takes a hands-on approach in supporting our clients efficiently, giving peace of mind supported by our brilliant team.


Why not have a quick call to discuss your requirements and find out if we’re a good fit.