Pre-Budget Report 2009 Introduction Personal tax Tax rates and allowances Furnished holiday lettings Pensions and Credits State Pension Rates of tax credit National Insurance Contributions Rates and limits: 2010/11 Rates and limits: 2011/12 Employees Bankers' bonuses Electric cars and vans Cars up to 2012 Car fuel Works canteen Savings Pension contributions Capital Gains Tax Annual exemption and rate Inheritance Tax Rates and threshold Stamp Duty/Stamp Duty Land Tax Extended holiday ends Corporation Tax Rate of tax Business Tax Bank payroll tax Capital allowances Research and development Time to pay Empty property rates relief Value Added Tax Standard rate Flat rate Other Measures Equitable liability Offshore disclosure opportunity Public sector pay and pensions Tax avoidance

Time to pay The Business Payment Support Service was introduced in the 2008 PBR a year ago to help businesses defer payments of tax, PAYE and VAT in order to keep them going through the recession. This year's PBR states that 160,000 businesses have been allowed to postpone payment of £4bn of tax, of which more than £3bn has been collected. This year's PBR confirms that the service will continue to be operated by HMRC until further notice. It is important to contact the BPSS before the tax liability becomes due and to agree a realistic payment schedule that must be adhered to. The BPSS may ask to see the business accounts and may object to deferral of tax if it appears that the owners or directors of the business are taking large amounts out in salary or dividends.