We sold our property in February but have just received the IMI bill. Having always paid them but not taken huge notice I assumed we were up to date. Can anyone confirm that IMI is always paid in arrears? These are dated 2018 so if we do pay in arrears we need to pay it but I just wanted to check what everyone else thought. Thanks in advance

You pay 2018 IMI in (approx) Apr 2019.

I've just sold a flat, and there doesn't seem to be a way of dividing up the IMI proportionately - no-one knows what the 2019 IMI charge will be. I suspect the person who owns the property on Dec 31 2018 or Jan 1 2019 gets the bill.

In my case we reached an informal agreement that the IMI amount I owed for early 2019 just about balanced out the excess condo charge I had paid up till 30 June 2019.

Thank you very much for this. Much appreciated.

Depending on the size of the IMI bill there's also still the possibility of further bills to be settled in November (and maybe August too) for the owner at 31 December 2018. The thresholds for splitting the annual amount have changed this year.

Mine is only 140 Euros but came as a 50% bill.
There is an option to pay the whole amount; I did that, there's an alternative payment number in the small print.
I don't think this makes any difference to the OP; as Richard said, the bill received in April 2019 was for the 2018 fiscal year.