HMRC interest rates

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 interest rate - 3.0 per cent from 29 Sepetember 2009
  • repayment interest rate - 0.5 per cent from 29 September 2009

Late payment and repayment interest rates since 29 September 2009

HMRC interest rates before April 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 HMRC interest rates

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.