{
  "licence": {
    "data": {
      "name": "Open Government Licence v3.0",
      "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
      "redistribute": true,
      "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
    },
    "ours": {
      "name": "CC BY 4.0",
      "url": "https://creativecommons.org/licenses/by/4.0/",
      "covers": "our compilation and any derived values",
      "credit": "Tekstak Ltd (https://tek-stak.co.uk)"
    }
  },
  "id": "hmrc-late-payment-interest",
  "label": "HMRC late payment interest rate",
  "unit": "%",
  "cadence": "quarterly",
  "source": {
    "name": "HMRC interest rates for late and early payments",
    "url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates",
    "publisher": "HM Revenue and Customs",
    "licence": {
      "name": "Open Government Licence v3.0",
      "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
      "redistribute": true,
      "attribution": "Contains public sector information licensed under the Open Government Licence v3.0."
    }
  },
  "bounds": {
    "min": 0,
    "max": 20
  },
  "points": [
    {
      "date": "2000-02-06",
      "value": 8.5
    },
    {
      "date": "2001-05-06",
      "value": 7.5
    },
    {
      "date": "2001-11-06",
      "value": 6.5
    },
    {
      "date": "2003-08-06",
      "value": 5.5
    },
    {
      "date": "2003-12-06",
      "value": 6.5
    },
    {
      "date": "2004-09-06",
      "value": 7.5
    },
    {
      "date": "2005-09-06",
      "value": 6.5
    },
    {
      "date": "2006-09-06",
      "value": 7.5
    },
    {
      "date": "2007-08-06",
      "value": 8.5
    },
    {
      "date": "2008-01-06",
      "value": 7.5
    },
    {
      "date": "2008-11-06",
      "value": 6.5
    },
    {
      "date": "2008-12-06",
      "value": 5.5
    },
    {
      "date": "2009-01-06",
      "value": 4.5
    },
    {
      "date": "2009-01-27",
      "value": 3.5
    },
    {
      "date": "2009-03-24",
      "value": 2.5
    },
    {
      "date": "2009-09-29",
      "value": 3
    },
    {
      "date": "2016-08-23",
      "value": 2.75
    },
    {
      "date": "2017-11-21",
      "value": 3
    },
    {
      "date": "2018-08-21",
      "value": 3.25
    },
    {
      "date": "2020-03-30",
      "value": 2.75
    },
    {
      "date": "2020-04-07",
      "value": 2.6
    },
    {
      "date": "2022-01-07",
      "value": 2.75
    },
    {
      "date": "2022-02-21",
      "value": 3
    },
    {
      "date": "2022-04-05",
      "value": 3.25
    },
    {
      "date": "2022-05-24",
      "value": 3.5
    },
    {
      "date": "2022-07-05",
      "value": 3.75
    },
    {
      "date": "2022-08-23",
      "value": 4.25
    },
    {
      "date": "2022-10-11",
      "value": 4.75
    },
    {
      "date": "2022-11-22",
      "value": 5.5
    },
    {
      "date": "2023-01-06",
      "value": 6
    },
    {
      "date": "2023-02-21",
      "value": 6.5
    },
    {
      "date": "2023-04-13",
      "value": 6.75
    },
    {
      "date": "2023-05-31",
      "value": 7
    },
    {
      "date": "2023-07-11",
      "value": 7.5
    },
    {
      "date": "2023-08-22",
      "value": 7.75
    },
    {
      "date": "2024-08-20",
      "value": 7.5
    },
    {
      "date": "2024-11-26",
      "value": 7.25
    },
    {
      "date": "2025-02-25",
      "value": 7
    },
    {
      "date": "2025-04-06",
      "value": 8.5
    },
    {
      "date": "2025-05-28",
      "value": 8.25
    },
    {
      "date": "2025-08-27",
      "value": 8
    },
    {
      "date": "2026-01-09",
      "value": 7.75
    }
  ],
  "asOf": "2026-01-09",
  "fetchedAt": "2026-09-29T01:00:03.501Z",
  "maxAgeDays": 1500
}