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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest: tables of interest rates

The HMRC interest rates (HMRC website) can be accessed from the HMRC website homepage by clicking Library > Rates and allowances > HMRC interest rates. The tables provide details of the current and archive interest rates on late payments and the periods to which they apply for the taxes and duties managed by HMRC.