Interest rate on late payments pre 5 April 2009

Income Tax, NIC and CGT Stamp Duty Land Tax, Stamp Duty and Stamp Duty Reserve Tax (from 1 October 1999)
From %
24 Mar 2009 2.50
27 Jan 2009 3.50
6 Jan 2009 4.50
6 Dec 2008 5.50
6 Nov 2008 6.50
6 Jan 2008 7.50
6 Aug 2007 8.50
6 Sep 2006 7.50
6 Sep 2005 6.50
6 Sep 2004 7.50
6 Dec 2003 6.50
6 Aug 2003 5.50
6 Nov 2001 6.50
6 May 2001 7.50
6 Feb 2000 8.50

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Corporation Tax Pay and File

From

 %
29 Sep 2009 3.00
24 Mar 2009 1.75
27 Jan 2009 2.75
6 Jan 2009 3.50
6 Dec 2008 4.25
6 Nov 2008 5.00
6 Jan 2008 6.00
6 Aug 2007 6.75
6 Sep 2006 6.00
6 Sep 2005 5.25
6 Sep 2004 6.00
6 Dec 2003 5.25
6 Aug 2003 4.25
6 Nov 2001 5.00
6 May 2001 6.00
6 Feb 2000 6.75

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Corporation Tax Pre-Pay and File Stamp Duty Reserve Tax (to 30 September 1999) and Petroleum Revenue Tax etc - Reg 3AA
From %
29 Sep 2009 3.00
24 Mar 2009 2.00
27 Jan 2009 2.75
6 Jan 2009 3.50
6 Dec 2008 4.25
6 Nov 2008 5.00
6 Jan 2008 5.75
6 Aug 2007 6.50
6 Sep 2006 5.75
6 Sep 2005 5.00
6 Sep 2004 5.75
6 Dec 2003 5.00
6 Aug 2003 4.25
6 Nov 2001 5.00
6 May 2001 5.75
6 Feb 2000 6.50

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Corporation Tax Self Assessment, from normal due date
From %
29 Sep 2009 3.00
24 Mar 2009 2.50
27 Jan 2009 3.50
6 Jan 2009 4.50
6 Dec 2008 5.50
6 Nov 2008 6.50
6 Jan 2008 7.50
6 Aug 2007 8.50
6 Sep 2006 7.50
6 Sep 2005 6.50
6 Sep 2004 7.50
6 Dec 2003 6.50
6 Aug 2003 5.50
6 Nov 2001 6.50
6 May 2001 7.50
6 Feb 2000 8.50

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Inheritance Tax, CTT and Estate Duty
From %
29 Sep 2009 3.00
24 Mar 2009 0.00
27 Jan 2009 1.00
6 Jan 2009 2.00
6 Dec 2008 3.00
6 Nov 2008 3.00
6 Jan 2008 4.00
6 Aug 2007 5.00
6 Sep 2006 4.00
6 Sep 2005 3.00
6 Sep 2004 4.00
6 Dec 2003 3.00
6 Aug 2003 2.00
6 Nov 2001 3.00
6 May 2001 4.00
6 Feb 2000 5.00

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IT-CP and other duties attracting S87 interest for APs ending on or after 1 July 1999
From %
29 Sep 2009 3.00
24 Mar 2009 2.50
27 Jan 2009 3.50
6 Jan 2009 4.50
6 Dec 2008 5.50
6 Nov 2008 6.50
6 Jan 2008 7.50
6 Aug 2007 8.50
6 Sep 2006 7.50
6 Sep 2005 6.50
6 Sep 2004 7.50
6 Dec 2003 6.50
6 Aug 2003 5.50
6 Nov 2001 6.50
6 May 2001 7.50
6 Feb 2000 8.50