TSEM3041 - Trust income and gains: the charge on trustees - trust tax rates
Current Year tax rates
Tax rates for trusts 2011-12
| Trust rate |
50% |
| Dividend trust rate |
42.5% |
| Dividend ordinary rate |
10% |
| Basic rate |
20% |
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Earlier tax years
Tax rates for trusts 2010-11
| Trust rate |
50% |
| Dividend trust rate |
42.5% |
| Dividend ordinary rate |
10% |
| Basic rate |
20% |
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Tax rates for trusts: 2008-09 to 2009-10
| Trust rate |
40% |
| Dividend trust rate |
32.5% |
| Dividend ordinary rate |
10% |
| Basic rate |
20% |
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Tax rates for trusts: 2007-08
| Trust rate |
40% |
| Dividend trust rate |
32.5% |
| Savings rate |
20% |
| Dividend ordinary rate |
10% |
| Basic rate |
22% |
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Tax rates for trusts: 2004-05 to 2006-07
| Rate applicable to trusts |
40% |
| Dividend trust rate |
32.5% |
| Lower rate |
20% |
| Dividend ordinary rate |
10% |
| Basic rate |
22% |
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Tax rates for trusts: 2000-01 to 2003-04
| Rate applicable to trusts |
34% |
| Dividend trust rate |
25% |
| Rate for other savings |
20% |
| Dividend ordinary rate |
10% |
| Basic rate |
22% |
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Tax rates for trusts 1999-2000
| Rate applicable to trusts |
34% |
| Dividend trust rate |
25% |
| Lower rate |
20% |
| Dividend ordinary rate |
10% |
| Basic rate |
23% |
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Tax rates for trusts 1998-99
| Rate applicable to trusts |
34% |
| Savings rate |
20% |
| Basic rate |
23% |
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Tax rates for trusts 1997-98
| Rate applicable to trusts |
34% |
| Savings rate |
20% |
| Basic rate |
23% |
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CGT rates
CG33135 has an outline of CGT rates of tax for trusts.
