Interest rate on repayments pre 5 April 2009

Income Tax, National Insurance contributions, Capital Gains Tax, Stamp Duty Land Tax, Stamp Duty and Stamp Duty Reserve Tax (from 1 October 1999)
From %
24 Mar 2009 0.00
27 Jan 2009 0.00
6 Jan 2009 0.75
6 Dec 2008 1.50
6 Nov 2008 2.25
6 Jan 2008 3.00
6 Aug 2007 4.00
6 Sep 2006 3.00
6 Sep 2005 2.25
6 Sep 2004 3.00
6 Dec 2003 2.25
6 Aug 2003 1.50
6 Nov 2001 2.25
6 May 2001 3.00
6 Feb 2000 4.00

Top

Corporation Tax Pay and File
From %
29 Sep 2009 0.50
24 Mar 2009 0.00
27 Jan 2009 0.00
6 Jan 2009 0.50
6 Dec 2008 1.25
6 Nov 2008 2.00
6 Jan 2008 2.75
6 Aug 2007 3.50
6 Sep 2006 2.75
6 Sep 2005 2.00
6 Sep 2004 2.75
6 Dec 2003 2.00
6 Aug 2003 1.25
6 Nov 2001 2.00
6 May 2001 2.75
6 Feb 2000 3.50

Top

Corporation Tax Pre-Pay and File, Stamp Duty Reserve Tax (to 30 September 1999) - Reg 3AAA
From %
29 Sep 2009 0.50
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

Top

Corporation Tax Self Assessment, repayment interest - 3BB
From %
29 Sep 2009 0.50
24 Mar 2009 0.00
27 Jan 2009 0.00
6 Jan 2009 1.00
6 Dec 2008 2.00
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

Top

Inheritance Tax, Capital Transfer Tax and Estate Duty - Reg 4A
From %
29 Sep 2009 0.50
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 Nov 2001 4.00
6 Feb 2000 5.00