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 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.

Last updated: 18 Dec 2024
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