Guidance

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

Interest rates that apply on late or early payments across all tax regimes.

Documents

Details

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
Last updated 13 November 2017 + show all updates
  1. Interest rates for late payments changed from 21 November 2017, tables have been updated to reflect this.
  2. Interest rates for late payments will be revised following Bank of England interest rate cut. Tables have been updated to reflect this change.
  3. First published.