Collection

Rates and allowances: HM Revenue and Customs

This collection brings together the main rates of tax and duty, interest rates, exchange rates, codes and allowances published by HM Revenue and Customs.

Contents

You can find earlier rates and allowances on the National Archive website.

Documents

1. Rates and Allowances: Capital Gains Tax

   • 18 December 2014
   • Guidance

2. Rates and allowances: compensatory interest rate for Inward Processing Relief and Temporary Admission

   • 21 January 2015
   • Guidance

3. Rates and allowances: HMRC interest rates for late and early payments

   • 1 January 2010
   • Guidance

4. Rates and allowances: monthly Euro conversion rates for calculating duty

   • 26 February 2015
   • Guidance

5. Rates and allowances: Pension schemes

   • 1 February 2014
   • Guidance

6. Rates and allowances: tax credits, Child Benefit and Guardian's Allowance

   • 5 April 2012
   • Guidance

7. Rates and allowances: travel - mileage and fuel allowances

   • 13 June 2013
   • Guidance

8. Rates and allowances: beneficial loan arrangements - HMRC official rates

   • 12 February 2015
   • Guidance

Environmental taxes

1. Rates and allowances: Aggregates Levy

   • 1 February 2014
   • Policy paper

2. Rates and allowances: Climate Change Levy

   • 1 January 2014
   • Guidance

3. Rates and allowances: Insurance Premium Tax

   • 1 February 2014
   • Guidance

4. Rates and allowances: Landfill Tax

   • 1 January 2014
   • Guidance

Excise duty rates

1. Rates and allowances: Air Passenger Duty

   • 27 February 2015
   • Guidance

2. Rates and allowances: Excise Duty - Alcohol Duty

   • 4 September 2014
   • Guidance

3. Rates and allowance: Excise Duty - Gambling Duty

   • 1 January 2012
   • Guidance

4. Rates and allowances: Excise Duty - Hydrocarbon oils

   • 1 January 2014
   • Guidance

5. Rates and allowances: Excise Duty - Tobacco Duty

   • 1 January 2014
   • Guidance

Taxes, National Insurance and Stamp taxes

1. Rates and allowances: Corporation Tax

   • 28 October 2014
   • Guidance

2. Rates and allowances: Income Tax

   • 1 January 2014
   • Guidance

3. Rates and allowances: Inheritance Tax interest rates

   • 18 May 2011
   • Guidance

4. Rates and allowances: Inheritance Tax thresholds

   • 1 February 2014
   • Guidance

5. Rates and allowances: National Insurance contributions

   • 1 January 2014
   • Guidance

6. Rates and allowances: Stamp Duty Land Tax

   • 3 December 2014
   • Guidance

7. Rates and thresholds for employers 2014 to 2015

   • 24 February 2015
   • Detailed guide

• Published: 7 August 2014
• Updated: 14 November 2014

+ full page history

• 14 November 2014 1:48pm: Addition of link to National Archive page on rates and allowances for previous years.
• 7 August 2014 12:00am: First published.

• From: HM Revenue & Customs