Rates and Allowances - Interest rate on late payments
Interest rate on late payments
- 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, From normal due date
- Inheritance Tax, CTT & Estate Duty
- IT-CP and other duties attracting S87 interest for APs ending on or after 1/7/99
From |
% |
|---|---|
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% |
From |
% |
|---|---|
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% |
From |
% |
|---|---|
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% |
From |
% |
|---|---|
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% |
From |
% |
|---|---|
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% |
From |
% |
|---|---|
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% |
