PIEs and PIR 27 Mar 2013

If you’re in any doubt of the correct tax rate to use, called Prescribed Investor Rate (PIR) please get in touch with us.

It’s based on the lower rate applicable for the last two years. For example, you get a request to supply your PIR in April 2013, use the years 31 March 2013 and 2012 (or equivalent balance dates).

If your 2013 accounts have not been done and can not be estimated sufficiently to determine the PIR, the practical solution is to use the rate based on the 2012 tax return.


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