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From 8 May 2025, the UOMI rates on underpayment and overpayments of tax will change.

The new rates are:

  • underpayment - 9.89% down from 10.88%
  • overpayment - 3.27% down from 4.30%.

We review rates regularly so that they are aligned with market interest rates.

Last updated: 10 Apr 2025
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