Taxation: Interest Payments
2026-06-30 · Treasury · HL1485 · Official question
Question
To ask His Majesty's Government how many instances of late payment interest were charged by HMRC in each of the past five financial years, broken down by tax head; and what the year-on-year change in the number of such instances was for each tax head.
Answer
HM Revenue and Customs does not hold a central dataset that identifies how many instances of Late Payment Interest (LPI) have been charged for all tax heads. For some tax heads, such as Income Tax Self Assessment, it would be possible to produce such figu...