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End-of-year arrangements Our offices and phone lines will close down over the holiday season, but our website, self-service 0800 number and myIR will remain available. End of year closures

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18 December 2024

 Effective from 16 January 2025 the UOMI rates on underpayments and overpayments of tax will change.

The new rates are:

  • underpayments – 10.88% down from 10.91%
  • overpayments – 4.30% down from 4.67%

 Rates are reviewed regularly to ensure they are aligned with market interest rates.

Roles

Last updated: 18 Dec 2024
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