This brochure tells you about the new ratio option you can use to calculate your provisional tax instalments. It will suit small to medium-sized businesses that have fluctuating income during the year and is available from the start of your 2008-09 tax year. It's optional and in addition to our existing standard (uplift) or estimation options that you currently use to calculate your provisional tax instalments.

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.

Adobe Reader 9 http://www.adobe.com/products/reader/