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

Published 1 January 2010
Last updated 24 March 2020 + show all updates

  1. 24 March 2020

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

  2. 21 August 2018

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

  3. 13 August 2018

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

  4. 13 November 2017

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

  5. 15 August 2016

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

  6. 1 January 2010

    First published.

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