Benefits in Kind: Loans to staff earning above £8,500
|
Effective Date
|
Interest Rate
|
|
06.08.97
|
7.25%
|
|
06.03.99
|
6.25%
|
|
06.01.02
|
5.00%
|
|
06.04.07
|
6.25%
|
|
01.03.09
|
4.75%
|
Official rates for loans in foreign currencies
|
Currency
|
Effective Date
|
Interest Rate
|
|
Yen
|
06.06.94
|
3.90%
|
|
Swiss Franc
|
06.07.94
|
5.50%
|
Interest on late paid income tax, Capital Gain Tax (CGT), Stamp duty and Stamp Duty Reserve
|
Effective Date
|
Interest Rate
|
|
06.11.08
|
6.50%
|
|
06.12.08
|
5.50%
|
|
06.01.09
|
4.50%
|
|
27.01.09
|
3.50%
|
|
24.03.09
|
2.50%
|
|
29.09.09
|
3.00%
|
Interest on Overpaid Income Tax, CGT, Stamp Duty and Stamp duty Reserve
|
Effective Date
|
Interest Rate
|
|
06.01.08
|
3.00%
|
|
06.11.08
|
2.25%
|
|
06.12.08
|
1.50%
|
|
06.01.09
|
0.75%
|
|
27.01.09
|
0.00%
|
|
29.09.09
|
0.50%
|
Interest on Unpaid and Overpaid Inheritance Tax
|
Effective Date
|
Interest Rate
|
|
27.01.09
|
1.00% / 1.00%
|
|
24.03.09
|
0.00% / 0.00%
|
|
29.09.09
|
3.00% / 0.50%
|
Concise Accountancy - Complete Accountancy Solutions for Business
