Guidance

Rates and allowances: HMRC interest rates for late and early payments

Find the interest rates that apply on late or early payments across all tax regimes.

Documents

Details

The attached document is classified by HMRC as guidance and contains information on the interest rates that apply on late or early payments across all tax regimes.

Published 1 January 2010
Last updated 14 May 2020 + show all updates
  1. Excise Duty Drawback added to the departmental interest rates section.

  2. The late and early payment interest rates have been updated from 7 April 2020.

  3. The late payment interest rates have been updated from 30 March 2020.

  4. The interest rates charged on underpaid quarterly instalments and interest paid on overpaid quarterly payments have been updated.

  5. HMRC interest rates for late and early payments have been updated.

  6. HMRC interest rates for late and early payments have been updated.

  7. Interest rates for late payments changed from 21 November 2017, tables have been updated to reflect this.

  8. Interest rates for late payments will be revised following Bank of England interest rate cut. Tables have been updated to reflect this change.

  9. First published.