Oh dear! Tomorrow is the deadline for payment of preliminary tax by the self-employed, many of whom will have had a stressful enough week already monitoring the value of their financial assets. Most will choose to pay 90 per cent of their estimated liability in the year to next April, mindful of the interest penalties which apply if the payment is too low.

It may suit certain taxpayers to avail of some of the other payment options such as paying 100 per cent of the 1996/97 tax bill. But if you haven't taken advice by now...