Rates and allowances: HMRC interest rates for late and early payments
Interest rates that apply on late or early payments across all tax regimes.
The attached document is classified by HM Revenue and Customs as guidance and contains information on the interest rates that apply on late or early payments across all tax regimes.
Published: 1 January 2010
Updated: 15 August 2016
- Interest rates for late payments will be revised following Bank of England interest rate cut. Tables have been updated to reflect this change.
- First published.