Interest on Overdue Tax

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Income Tax, NIC, Capital Gains Tax and Corporation Tax
From 6 Mar 1993
to 5 Jan 1994	6.25%
to 5 Oct 1994	5.5%
to 5 Mar 1995	6.25%
to 5 Feb 1996	7%
to 30 Jan 1997	6.25%

Corporation Tax (Accounting Periods 1.10.93 to 30.6.99)
to 5 Aug 1997	8.5%
to 5 Jan 1999	7.5%
to 5 Mar 1999	6.5%
to 5 Feb 2000	5.75%
to 5 May 2001	6.75%
to 5 Nov 2001	6%
to 5 Aug 2003	5%
to 5 Dec2003	4.25%
from 6 Dec2003	5%

Income Tax, NIC, Capital Gains Tax and (after 6.1.99) Corporation Tax Accounting Periods from 1.7.99 (not instalments)
to 5 Aug 1997	8.5%
to 5 Jan 1999	9.5%
to 5 Mar 1999	8.5%
to 5 Feb 2000	7.5%
to 5 May 2001	8.5%
to 5 Nov 2001	7.5%
to 5 Aug 2003	6.5%
to 5 Dec 2003	5.5%
from 6 Dec 2003	6.5%
The interest rates on CT instalments change more often.

Inheritance Tax
From 6 Jan 1994
to 5 Oct 1994	4%
to 5 Mar 1999	5%
to 5 Feb 2000	4%
to 5 May 2001	5%
to 5 Nov 2001	4%
to 5 Aug 2003	3%
to 5 Dec 2003	2%
from 6 Dec 2003	3%

The Dyer Partnership, 17 Westminster Court, Hipley Street, Old Woking, Surrey GU22 9LG