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HMRC interest rates for late and early payments


Late payment interest has increased again (the 7th Increase this year)!


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 — 4.75% from 11 October 2022

  • repayment interest rate — 1.25% from 11 October 2022

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