27 March 2023
From 9 May 2023 the UOMI rates on underpayments and overpayments of tax will change.
The new rates are:
- Underpayments - 10.39% (up from 9.21%)
- Overpayments - 3.53% (up from 2.31%)
We review rates regularly so that they align with market interest rates.
Moving between Inland Revenue sites
Heads up. We're taking you to our old site, where the page you asked for still lives
Last updated:
27 Mar 2023