Original document : https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments

Change description : 2025-03-27 12:34:00: The interest rates for late payments have been updated for April 2025. [Guidance and regulation]

Showing diff : 2025-02-10 12:27:02.641700139 +00:00..2025-03-27 12:34:55.751434647 +00:00

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.

Updates to this page

Published 1 January 2010

Last updated 1027 FebruaryMarch 2025 + show href="#full-history">+ show all updates
    1. The interest rates for late and early payments have been updated for February 2025.

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Update history

2025-03-27 12:34
The interest rates for late payments have been updated for April 2025.

2025-02-10 12:26
The interest rates for late and early payments have been updated for February 2025.

2024-11-20 10:57
The interest rates for late and early payments have been updated for November 2024.

2024-08-05 13:58
The interest rates for late and early payments have been updated for August 2024.

2024-01-08 11:53
Information about VAT for periods starting on or after 1 January 2023 and for departmental interest rates relating to VAT for periods starting on or before 31 December 2022 has been added.

2023-08-04 10:39
The interest rates for late and early payments have been updated for August 2023.

2023-06-30 13:09
The interest rates for late and early payments have been updated for July 2023.

2023-05-16 09:00
The interest rates for late and early payments have been updated for June 2023.

2023-03-24 15:43
The interest rates for late and early payments have been updated for April 2023.

2023-02-03 14:57
The interest rates for late and early payments have been updated for February 2023.

2022-12-20 10:14
The interest rates have been updated for January 2023.

2022-11-04 11:45
The interest rates have been updated for November 2022.

2022-09-23 10:17
The interest rates have been updated for October 2022.

2022-08-05 14:01
The interest rates have been updated for August 2022.

2022-06-23 13:09
The interest rates for late and early payments have been updated.

2022-05-06 14:17
The interest rates have been updated for May 2022.

2022-04-08 11:19
Repayment interest will be paid at 0.5% until the Bank of England raises the base rate above 1.5%. Then it will increase with the base rate.

2022-04-07 14:05
Details of how repayment and late payment interest rates are set have been added.

2022-03-18 15:32
The interest rates for late and early payments have been updated.