Interest rate on late payments pre 05/04/09

Interest rate on late payments

Income Tax, NIC and CGT Stamp Duty and Stamp Duty Reserve Tax (from 1/10/99)
From %
24/03/09 2.5%
27/01/09 3.5%
6/01/09 4.5%
6/12/08 5.5%
6/11/08 6.5%
6/01/08 7.5%
6/08/07 8.5%
6/09/06 7.5%
6/9/05 6.5%
6/9/04 7.5%
6/12/03 6.5%
6/8/03 5.5%
6/11/01 6.5%
6/5/01 7.5%
6/2/00 8.5%

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Corporation Tax Pay and File

From

 %
29/09/09 3.0%
24/03/09 1.75%
27/01/09 2.75%
6/01/09 3.5%
6/12/08 4.25%
6/11/08 5.0%
6/01/08 6.0%
6/08/07 6.75%
6/09/06 6.0%
6/9/05 5.25%
6/9/04 6.0%
6/12/03 5.25%
6/8/03 4.25%
6/11/01 5.0%
6/5/01 6.0%
6/2/00 6.75%

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Corporation Tax Pre-Pay and File Stamp Duty Reserve Tax (to 30/9/99) & Petroleum Revenue Tax etc. - Reg 3AA
From %
29/09/09 3.0%
24/03/09 2.00%
27/01/09 2.75%
6/01/09 3.5%
6/12/08 4.25%
6/11/08 5.0%
6/01/08 5.75%
6/08/07 6.5%
6/09/06 5.75%
6/9/05 5.0%
6/9/04 5.75%
6/12/03 5%
6/8/03 4.25%
6/11/01 5%
6/5/01 5.75%
6/2/00 6.5%

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CTSA, From normal due date
From %
29/09/09 3.0%
24/03/09 2.5%
27/01/09 3.5%
6/01/09 4.5%
6/12/08 5.5%
6/11/08 6.5%
6/01/08 7.5%
6/08/07 8.5%
6/09/06 7.5%
6/9/05 6.5%
6/9/04 7.5%
6/12/03 6.5%
6/8/03 5.5%
6/11/01 6.5%
6/5/01 7.5%
6/2/00 8.5%

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Inheritance Tax, CTT and Estate Duty
From %
29/09/09 3.0%
24/03/09 0%
27/01/09 1%
6/01/09 2.0%
6/12/08 3.0%
6/11/08 3.0%
6/01/08 4.0%
6/08/07 5.0%
6/09/06 4.0%
6/9/05 3.0%
6/9/04 4.0%
6/12/03 3.0%
6/8/03 2.0%
6/11/01 3.0%
6/5/01 4.0%
6/2/00 5.0%

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IT-CP and other duties attracting S87 interest for APs ending on or after 1/7/99
From %
29/09/09 3.0%
24/03/09 2.5%
27/01/09 3.5%
6/01/09 4.5%
6/12/08 5.5%
6/11/08 6.5%
6/01/08 7.5%
6/08/07 8.5%
6/09/06 7.5%
6/9/05 6.5%
6/9/04 7.5%
6/12/03 6.5%
6/8/03 5.5%
6/11/01 6.5%
6/5/01 7.5%
6/2/00 8.5%