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Monday 08 December 2008

With the current financial climate encouraging us all to make the most of our money, Dains are suggesting that individual and corporate taxpayers may find Certificates of Tax Deposit (CTDs) a useful option.

Anyone who has, or who thinks they may have, a tax liability, can buy a CTD in advance from HM Revenue & Customs (HMRC) to pay the bill. These certificates offer attractive rates of interest, payable from the date the certificate was purchased to the date the tax is due, with higher rates when certificates are held for shorter periods.

Although the interest itself is taxable, the CTD interest rates payable may be more appealing than those found in bank and building society accounts.

Andy McQuillan, Tax Partner at Dains said: “For example, an investment of £100,000-plus, held for between one and less than three months, will currently earn 5.25% interest and 5% if held for between three and less than nine months. The rates took effect on 9 October 2008 but it is worth checking the HMRC website for more information”.

The certificates can also be encashed but the interest rate payable will be half that if used to pay tax.

More information is available at www.hmrc.gov.uk/howtopay/cert_tax_deposit.htm#7
or contact Andy McQuillan at Dains on 0845 555 8844 for further advice.

Primary offices at… Birmingham ● Burton ● Coleshill ● Lichfield ● Rugeley ● Swadlincote

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