Interest Rates

The following sections show interest rates for various repayments and late payments.

Interest rate on late payments

The following interest rates are charged on late tax payments.

DutyFrom%From%From%From%
Income tax, NI contributions and CGT29/09/093.00%24/03/092.50%27/01/093.50%06/01/094.50%
Corporation tax pay and file29/09/093.00%24/03/091.75%27/01/092.75%06/01/093.50%
Corporation tax pre-pay and file29/09/093.00%24/03/092.00%27/01/092.75%06/01/093.50%
CTSA, from normal due date29/09/093.00%24/03/092.50%27/01/093.50%06/01/094.50%
Inheritance tax, CTT and estate duty29/09/093.00%24/03/092.50%27/01/091.00%06/01/092.00%
IT-CP and other duties attracting S87 interest for APs ending on or after 01/07/199929/09/093.00%24/03/092.50%27/01/093.50%06/01/094.50%

Interest rate on repayments

The following interest payments are charged on tax repayments.

DutyFrom%From%From%From%
Income tax, NI contributions and CGT29/09/090.50%24/03/090.00%27/01/090.00%06/01/090.75%
Corporation tax pay and file29/09/090.50%24/03/090.00%27/01/090.00%06/01/000.50%
Corporation tax pre-pay and file29/09/090.50%24/03/090.00%27/01/092.75%06/01/093.50%
CTSA, repayment interest29/09/090.50%24/03/090.00%27/01/090.00%06/01/091.00%
Inheritance tax, CTT and estate duty29/09/090.50%24/03/090.00%27/01/091.00%06/01/092.00%

Digita - Thomson Reuters
Digita - Thomson Reuters