The current late payment and repayment interest rates applied to the main taxes and duties that HM Revenue & Customs (HMRC) currently charges and pays interest on are:
Late payment and repayment interest rates since 29 September 2009
Interest rate on late payment pre 5 April 2009
Interest rate on repayments pre 5 April 2009
Departmental interest rates - default and statutory
Other Corporation Tax Self Assessment interest rates Shows the interest charged on quarterly instalment payments and on early payments of Corporation Tax not due by instalments
Beneficial loan arrangements Shows the official average rates for beneficial loans.
