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HMRC late payment interest rates revised

Posted 14/11/2022

The Bank of England Monetary Policy Committee voted on 3 November 2022 to increase the Bank of England base rate to 3% from 2.25%.

HMRC interest rates are linked to the Bank of England base rate.

As a consequence of the change in the base rate, HMRC interest rates for late payment and repayment will increase.

These changes come into effect:

  • 14 November 2022 for quarterly instalment payments.
  • 22 November 2022 for non-quarterly instalments payments.

For the current HMRC interest rates, please see https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates

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