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Find the interest rates that apply on late or early payments across all tax regimes.
Find out how interest is calculated and applied if you have a Plan 2 student loan, as well as previous interest rates.
Find out about late payment penalties and how to appeal if you're an employer.
Find out how interest is calculated and applied if you have a Postgraduate Loan from England or Wales, as well as previous interest rates.
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 4.5%.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 5%.
Find out how interest is calculated and applied if you have a Plan 4 student loan, as well as previous interest rates.
HMRC interest rates for late payments will increase following the Bank of England interest rate rise to 5.25%.
The Department for Education (DfE) today (23 August 2023) confirmed annual updates to interest rates and repayment thresholds for undergraduate Income Contingent Student Loans, interest rates for postgraduate loans, and the interest rates and deferment threshold for Mortgage Style Student...
When penalties are charged for late or incorrect Stamp Duty Reserve Tax (SDRT) notices, and how these penalties are worked out.
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