(SI 1989/1297, reg. 3A, 3ZA, 3ZB)

CTSA

1. Unpaid CT (other than underpaid instalments)

Period of application

Rate %

From 23 August 2023

4.25

5 July 2022 to 22 August 2022

3.75

24 May 2022 to 4 July 2022

3.50

5 April 2022 to 23 May 2022

3.25

21 February 2022 to 4 April 2022

3.00

7 January 2022 to 20 February 2022

2.75

7 April 2020 to 6 January 2022

2.6

30 March 2020 to 6 April 2020

2.75

21 August 2018 to 29 March 2020

3.25

21 November 2017 to 20 August 2018

3.0

23 August 2016 to 20 November 2017

2.75

29 September 2009 to 22 August 2016

3.0

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