Rates and allowances - interest rate on late payments

Interest rate on late payments

Income Tax, NIC and CGT Stamp Duty and Stamp Duty Reserve Tax (from 1/10/99)

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%

Top

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%

Top

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%

Top

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%

Top

 

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%

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%