• Late payment and repayment interest rates
• Late payments pre 05/04/09
• Repayments pre 05/04/09
• Default and statutory interest rates pre 05/04/09
• Other CTSA interest rates
• Beneficial loan arrangements

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• Repayments pre 05/04/09

Repayments pre 05/04/09

Interest rate on repayments

• Income Tax, NIC & CGT Stamp Duty Land Tax, Stamp Duty and Stamp Duty Reserve Tax (from 1/10/99)
• Corporation Tax Pay & File
• Corporation Tax Pre-Pay & File Stamp Duty Reserve Tax (to 30/9/99)
• CTSA, Repayment Interest
• Inheritance Tax, CTT & Estate Duty

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

From	%
24/03/09	0%
27/01/09	0%
6/01/09	0.75%
6/12/08	1.5%
6/11/08	2.25%
6/01/08	3.0%
6/08/07	4.0%
6/09/06	3.0%
6/9/05	2.25%
6/9/04	3.0%
6/12/03	2.25%
6/8/03	1.5%
6/11/01	2.25%
6/5/01	3.0%
6/2/00	4.0%

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Corporation Tax Pay and File

From	%
29/09/09	0.5%
24/03/09	0%
27/01/09	0%
6/01/09	0.5%
6/12/08	1.25%
6/11/08	2.0%
6/01/08	2.75%
6/08/07	3.5%
6/09/06	2.75%
6/9/05	2.0%
6/9/04	2.75%
6/12/03	2.0%
6/8/03	1.25%
6/11/01	2.0%
6/5/01	2.75%
6/2/00	3.5%

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Corporation Tax PRE-Pay & File, Stamp Duty Reserve Tax (to 30 September 1999)-Reg 3AAA

From	%
29/09/09	0.5%
24/03/09	2.0%
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	5.0%
6/8/03	4.25%
6/11/01	5.0%
6/5/01	5.75%
6/2/00	6.5%

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CTSA, Repayment Interest- 3BB

From	%
29/09/09	0.5%
24/03/09	0%
27/01/09	0%
6/01/09	1.0%
6/12/08	2.0%
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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Inheritance Tax, CTT and Estate Duty-Reg 4A

From	%
29/09/09	0.5%
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%