PR reapplication timing (residence tax delay history + maternity leave plan)

Hi everyone,

I got my PR application rejected because of a one-week delay in residence tax payment, with timeline as follows.

• Late payment: 2024.07
• Rejected: 2025.07

I’m planning to reapply this year under 80+ points route (which requires a 1-year wait with clean record).

However, I’ll be going on maternity leave from 2026.01 for at least 6 months, meaning I won’t have taxable income during that period (only maternity and childcare allowance). If I apply now, I will have 80+ points at the time of application and at the date exactly one year prior to making the application. But I’m worried that when immigration reviews my application (approximately 1 year later with recent PR processing time), my income might look low.

So I’m wondering — would it be safer to wait another 1 year after I return from childcare leave (maybe around mid-2027) to reapply?

Would love to hear if anyone’s gone through something similar or has advice.
Thanks! 🙏