17 December 2025
The use of money (UOMI) rates on underpayments and overpayments of tax will change from 16 January 2026.
The new rates are:
- UOMI underpayment rate decreases to 8.97% (from 9.89%)
- UOMI overpayment rate decreases to 2.25% (from 3.27%)
We review the rates regularly to make sure they are in line with market interest rates.
Last updated:
17 Dec 2025