Documents numbered between 800 and 899
A new way to work out your provisional tax IR851
(published April 2009)
About this guide
This brochure tells you about the new ratio option you can use to calculate your provisional tax instalments. It is optional and in addition to our existing standard (uplift) or estimation options that you currently use. The option is available from the start of your 2008-09 tax year and will suit small to medium-sized businesses that have fluctuating income during the year.
Adobe Acrobat PDF | 96kb | 7 pages
When to use this guide
Use this guide if you want to find out:
- when you can use the ratio option, and how to apply to use it
- how to work out your provisional tax instalments using the ratio option
- how often you'll need to pay your provisional tax instalments
- when to stop using the ratio option.
What you will need
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