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

On 10/02/2025, the Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Rates and allowances: HMRC interest rates for late and early payments. This document is classified as guidance by HMRC and contains information on the interest rates that apply across all tax regimes for late or early payments. The document provides a comprehensive overview of the relevant interest rates.