Other Corporation Tax Self Assessment interest rates

Other Corporation Tax Self Assessment interest rates applying up to the normal due dates.

Interest charged on underpaid quarterly instalment payments
From To %
16 Mar 2009   1.50
16 Feb 2009 15 Mar 2009 2.00
19 Jan 2009 15 Feb 2009 2.50
15 Dec 2008 18 Jan 2009 3.00
17 Nov 2008 14 Dec 2008 4.00
20 Oct 2008 16 Nov 2008 5.50
21 Apr 2008 19 Oct 2008 6.00
18 Feb 2008 20 Apr 2008 6.25
17 Dec 2007 17 Feb 2008 6.50
16 Jul 2007 16 Dec 2007 6.75
21 May 2007 15 Jul 2007 6.50
22 Jan 2007 20 May 2007 6.25
20 Nov 2006 21 Jan 2007 6.00
14 Aug 2006 19 Nov 2006 5.75
15 Aug 2005 13 Aug 2006 5.50
16 Aug 2004 14 Aug 2005 5.75
21 Jun 2004 15 Aug 2004 5.50
17 May 2004 20 Jun 2004 5.25
16 Feb 2004 16 May 2004 5.00
17 Nov 2003 15 Feb 2004 4.75
21 Jul 2003 16 Nov 2003 4.50
17 Feb 2003 20 Jul 2003 4.75
19 Nov 2001 16 Feb 2003 5.00
15 Oct 2001 18 Nov 2001 5.50
01 Oct 2001 14 Oct 2001 5.75
13 Aug 2001 30 Sep 2001 6.00
21 May 2001 12 Aug 2001 6.25
16 Apr 2001 20 May 2001 6.50
19 Mar 2001 15 Apr 2001 6.75
19 Feb 2001 18 Mar 2001 6.75
20 Apr 2000 18 Feb 2001 7.00
21 Feb 2000 19 Apr 2000 8.00
24 Jan 2000 20 Feb 2000 7.75
15 Nov 1999 23 Jan 2000 7.50
20 Sep 1999 14 Nov 1999 7.25
21 Jun 1999 19 Sep 1999 7.00
19 Apr 1999 20 Jun 1999 7.25
15 Feb 1999 18 Apr 1999 7.50
18 Jan 1999 14 Feb 1999 8.00
01 Jan 1999 17 Jan 1999 8.25

Top

Interest paid on overpaid quarterly instalment payments and on early payments of Corporation Tax not due by instalments
From To %
21 Sep 2009   0.50
16 Mar 2009 20 Sep 2009 0.25
16 Feb 2009 15 Mar 2009 0.75
19 Jan 2009 15 Feb 2009 1.25
15 Dec 2008 18 Jan 2009 1.75
17 Nov 2008 14 Dec 2008 2.75
20 Oct 2008 16 Nov 2008 4.25
21 Apr 2008 19 Oct 2008 4.75
18 Feb 2008 20 Apr 2008 5.00
17 Dec 2007 17 Feb 2008 5.25
16 Jul 2007 16 Dec 2007 5.50
21 May 2007 15 Jul 2007 5.25
22 Jan 2007 20 May 2007 5.00
20 Nov 2006 21 Jan 2007 4.75
14 Aug 2006 19 Nov 2006 4.50
15 Aug 2005 13 Aug 2006 4.25
16 Aug 2004 14 Aug 2005 4.50
21 Jun 2004 15 Aug 2004 4.25
17 May 2004 20 Jun 2004 4.00
16 Feb 2004 16 May 2004 3.75
17 Nov 2003 15 Feb 2004 3.50
21 Jul 2003 16 Nov 2003 3.25
17 Feb 2003 20 Jul 2003 3.50
19 Nov 2001 16 Feb 2003 3.75
15 Oct 2001 18 Nov 2001 4.25
01 Oct 2001 14 Oct 2001 4.50
13 Aug 2001 30 Sep 2001 4.75
21 May 2001 12 Aug 2001 5.00
16 Apr 2001 20 May 2001 5.25
19 Mar 2001 15 Apr 2001 5.50
19 Feb 2001 18 Mar 2001 5.50
21 Feb 2000 18 Feb 2001 5.75
24 Jan 2000 20 Feb 2000 5.50
15 Nov 1999 23 Jan 2000 5.25
20 Sep 1999 14 Nov 1999 5.00
21 Jun 1999 19 Sep 1999 4.75
19 Apr 1999 20 Jun 1999 5.00
15 Feb 1999 18 Apr 1999 5.25
18 Jan 1999 14 Feb 1999 5.75
01 Jan 1999 17 Jan 1999 6.00