If you live in the Republic of Ireland and if your income is not solely comprised of PAYE income, then you probably should be making tax returns and tax payments by the deadline date which is 31st October 2010 (or 16th November 2010, if you make your returns on line).
If you do not have the funds to make payments that are now falling due then you should certainly file your returns and contact the Revenue in regard to your inability to make the payments falling due.
Revenue may be able to agree an arrangement whereby you pay by instalments but at least you will be able to avoid the (up to) 10% surcharge on late returns and possible prosecution. Falling due for payment now is all of the tax due for last year and preliminary payment of this year’s income tax. Even if most of your income is within the PAYE system you need to consider whether you have tax liabilities in respect of dividends, deposit income or rental income for example and make your returns by the deadline.