HMRC interest rates

The current late payment and repayment interest rates applied to the main taxes and duties that HMRC currently charges and pays interest on are:

  • Late payment interest rate is 3.0% from 29/09/09
  • Repayment interest rate is 0.5% from 29/09/09

Late payment and repayment interest rates since 29/09/09

HMRC interest rates before April 2009

Late payment interest rates

Repayment interest rates

Default and statutory interest rates

Other HMRC interest rates

Other CTSA 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