Interest on Overdue Tax

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IT, NIC, CGT and CT
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%

CT (APs 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%
from 6 Nov 2001	5%

IT, NIC, CGT and (after 6.1.99) CT APs 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%
from 6 Nov 2001	6.5%
The interest rates on CT instalments changes more often.

IHT
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%
from 6 Nov 2001	3%