Interest rate review

In 2019, as a result of the independent review into the disguised remuneration loan charge, the government was asked to review future policy on interest rates within the tax system.

The government accepted this recommendation and the review published here examines the principles of how HM Revenue and Customs (HMRC) charges interest and pays interest, both now and in the future. The review also examines how HMRC communicates with customers who have interest dating back over a number of years and considers the improvements already made across the communication process.