|
Interest
rate on late payments
| Duty |
From
|
%
|
From
|
%
|
From
|
%
|
From
|
%
|
| Income
Tax, NIC & C |
6/3/99
|
7.50
|
6/2/00
|
8.50
|
6/5/01
|
7.50
|
6/11/01
|
6.50
|
| Corporation
Tax Pay & File |
6/3/99
|
5.75
|
6/2/00
|
6.75
|
6/5/01
|
6.00
|
6/11/01
|
5.00
|
| Corporation
Tax Pre-Pay & File |
6/3/99
|
5.75
|
6/2/00
|
6.50
|
6/5/01
|
5.75
|
6/11/01
|
5.00
|
| CTSA,
From normal due date |
6/3/99
|
7.50
|
6/2/00
|
8.50
|
6/5/01
|
7.50
|
6/11/01
|
6.50
|
| Inheritance
Tax, CTT & Estate Duty |
6/3/99
|
4.00
|
6/2/00
|
5.00
|
6/5/01
|
4.00
|
6/11/01
|
3.00
|
|
Interest
rate on repayments
| Duty |
From
|
%
|
From
|
%
|
From
|
%
|
From
|
%
|
| Income
Tax, NIC & C |
6/3/99
|
3.00
|
6/2/00
|
4.00
|
6/5/01
|
3.50
|
6/11/01
|
2.50
|
| Corporation
Tax Pay & File |
6/3/99
|
2.75
|
6/2/00
|
3.50
|
6/5/01
|
2.75
|
6/11/01
|
2.00
|
| Corporation
Tax Pre-Pay & File |
6/3/99
|
5.75
|
6/2/00
|
6.50
|
6/5/01
|
5.75
|
6/11/01
|
5.00
|
| CTSA,
Repayment Interest |
6/3/99
|
4.00
|
6/2/00
|
5.00
|
6/5/01
|
4.00
|
6/11/01
|
3.00
|
| Inheritance
Tax, CTT & Estate Duty |
6/3/99
|
4.00
|
6/2/00
|
5.00
|
6/5/01
|
4.00
|
6/11/01
|
3.00
|
|
Other
CTSA Interest Rates applying up to the normal due date
|
Interest
charged on underpaid quarterly Instalment payments
|
|
Interest
paid on overpaid quarterly instalment payments and on early
payments of Corporation Tax not due by instalments.
|
|
From
|
To
|
%
|
From
|
To
|
%
|
|
19/11/2001
|
|
5.00
|
|
|
|
|
15/10/2001
|
18/11/2001
|
5.50
|
19/11/2001
|
|
3.75
|
|
01/10/2001
|
14/10/2001
|
5.75
|
15/10/2001
|
18/11/2001
|
4.25
|
|
13/08/2001
|
30/09/2001
|
6.00
|
01/10/2001
|
14/10/2001
|
4.50
|
|
21/05/2001
|
12/08/2001
|
6.25
|
13/08/2001
|
30/09/2001
|
4.75
|
|
16/04/2001
|
20/05/2001
|
6.50
|
21/05/2001
|
12/08/2001
|
5.00
|
|
19/03/2001
|
15/04/2001
|
6.75
|
16/04/2001
|
20/05/2001
|
5.25
|
|
19/02/2001
|
18/03/2001
|
6.75
|
19/03/2001
|
15/04/2001
|
5.50
|
|
20/04/2000
|
18/02/2001
|
7.00
|
19/02/2001
|
18/03/2001
|
5.50
|
|
21/02/2000
|
19/04/2000
|
8.00
|
21/02/2000
|
18/02/2001
|
5.75
|
|
24/01/2000
|
20/02/2000
|
7.75
|
24/01/2000
|
20/02/2000
|
5.50
|
|
15/11/1999
|
23/01/2000
|
7.50
|
15/11/1999
|
23/01/2000
|
5.25
|
|
20/09/1999
|
14/11/1999
|
7.25
|
20/09/1999
|
14/11/1999
|
5.00
|
|
21/06/1999
|
19/09/1999
|
7.00
|
21/06/1999
|
19/09/1999
|
4.75
|
|
19/04/1999
|
20/06/1999
|
7.25
|
19/04/1999
|
20/06/1999
|
5.00
|
|
15/02/1999
|
18/04/1999
|
7.50
|
15/02/1999
|
18/04/1999
|
5.25
|
|
18/01/1999
|
14/02/1999
|
8.00
|
18/01/1999
|
14/02/1999
|
5.75
|
|
01/01/1999
|
17/01/1999
|
8.25
|
01/01/1999
|
17/01/1999
|
6.00
|
|
|