|
|
|
Income
Tax, NIC and Capital Gains Tax
|
|
to 5
Feb 1997
|
6.25%
|
|
to 5
Aug 1997
|
4%
|
|
to 5
Jan 1999
|
4.75%
|
|
to 5
Mar 1999
|
4%
|
|
to 5
Feb 2000
|
3%
|
|
to 5
May 2001
|
4%
|
|
to 5
Nov 2001
|
3.5%
|
|
to 5
Aug 2003
|
2.5%
|
|
to 5
Dec 2003
|
1.75%
|
|
from 6
Dec 2003
|
2.5%
|
|
Earlier
rates are the same as interest on overdue tax.
|
|
|
|
Corporation
Tax (Accounting Periods 1.10.93 to 30.6.99)
|
|
to 5
Aug 1997
|
3.25%
|
|
to 5
Jan 1999
|
4%
|
|
to 5
Mar 1999
|
3.25%
|
|
to 5
Feb 2000
|
2.75%
|
|
to 5
May 2001
|
3.5%
|
|
to 5
Nov 2001
|
2.75%
|
|
to 5
Aug 2003
|
2%
|
|
to 5
Dec 2003
|
1.25%
|
|
from 6
Dec 2003
|
2%
|
|
|
|
Inheritance
Tax
|
|
Interest
rates are the same as on overdue tax.
|
|
|
|
Corporation
Tax Accounting Periods from 1.7.99 (not instalments)
|
|
From 7
Jan 1999
|
|
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
interest rates for instalments change more often.
|
The Dyer Partnership, 17
Westminster Court, Hipley Street, Old Woking, Surrey GU22 9LG
Copyright © 2002 - 2004 The Dyer Partnership
Limited
|
