12 December 2022
Effective from 17 January 2023 the UOMI rates on underpayments and overpayments of tax will change.
The new rates are:
- underpayments – 9.21% up from 7.96%
- overpayments – 2.31% up from 1.22%
Rates are reviewed regularly to ensure they are aligned with market interest rates.
