Interest on Tax Overpaid

Links

IT, NIC, CGT
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%
from 6 Nov 2001	2.5%
Earlier rates are the same as interest on overdue tax.

CT (APs 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%
from 6 Nov 2001	2%

IHT
Interest rates are the same as on overdue tax.

CT APs 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%
from 6 Nov 2001	3%
The interest rates for instalments changes more often.