{
  "tax_year": "2026/27",
  "checked_date": "2026-11-15",
  "scope": "UK individual Self Assessment decision thresholds, published filing dates and reference rates. No tax calculator is released. Business, trust and relief-specific rates require separate review.",
  "parameters": {
    "trading_allowance": {
      "value": 1000,
      "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "property_allowance": {
      "value": 1000,
      "source_url": "https://www.gov.uk/guidance/tax-free-allowances-on-property-and-trading-income",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "rental_profit_filing": {
      "value": 2500,
      "source_url": "https://www.gov.uk/renting-out-a-property/paying-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "rental_gross_filing": {
      "value": 10000,
      "source_url": "https://www.gov.uk/renting-out-a-property/paying-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "dividend_allowance": {
      "value": 500,
      "source_url": "https://www.gov.uk/tax-on-dividends",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "dividend_filing": {
      "value": 10000,
      "source_url": "https://www.gov.uk/tax-on-dividends/how-to-report-tax-on-dividends",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_filing": {
      "value": 10000,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-you-pay-tax-on-savings-interest",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "child_charge_start": {
      "value": 60000,
      "source_url": "https://www.gov.uk/child-benefit-tax-charge",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "child_charge_full": {
      "value": 80000,
      "source_url": "https://www.gov.uk/child-benefit-tax-charge",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "personal_allowance": {
      "value": 12570,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "allowance_taper_start": {
      "value": 100000,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "allowance_zero": {
      "value": 125140,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "basic_band_top": {
      "value": 50270,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "cgt_allowance": {
      "value": 3000,
      "source_url": "https://www.gov.uk/capital-gains-tax/allowances",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "cgt_trust_allowance": {
      "value": 1500,
      "source_url": "https://www.gov.uk/capital-gains-tax/allowances",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_basic_allowance": {
      "value": 1000,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_higher_allowance": {
      "value": 500,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_additional_allowance": {
      "value": 0,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_starting_rate": {
      "value": 5000,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "savings_starting_cutoff": {
      "value": 17570,
      "source_url": "https://www.gov.uk/apply-tax-free-interest-on-savings/how-much-is-tax-free",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "ni_class2_profit": {
      "value": 7105,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "ni_class4_start": {
      "value": 12570,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "ni_class4_upper": {
      "value": 50270,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "income_basic_rate": {
      "value": 20,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "income_higher_rate": {
      "value": 40,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "income_additional_rate": {
      "value": 45,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "dividend_basic_rate": {
      "value": 10.75,
      "source_url": "https://www.gov.uk/tax-on-dividends",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "dividend_higher_rate": {
      "value": 35.75,
      "source_url": "https://www.gov.uk/tax-on-dividends",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "dividend_additional_rate": {
      "value": 39.35,
      "source_url": "https://www.gov.uk/tax-on-dividends",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "cgt_basic_rate": {
      "value": 18,
      "source_url": "https://www.gov.uk/capital-gains-tax/rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "cgt_higher_rate": {
      "value": 24,
      "source_url": "https://www.gov.uk/capital-gains-tax/rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "ni_employee_main": {
      "value": 8,
      "source_url": "https://www.gov.uk/national-insurance-rates-letters",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "ni_employee_upper": {
      "value": 2,
      "source_url": "https://www.gov.uk/national-insurance-rates-letters",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "ni_class4_main": {
      "value": 6,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "ni_class4_high": {
      "value": 2,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "allowance_taper_step": {
      "value": 2,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "allowance_taper_reduction": {
      "value": 1,
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "child_charge_step": {
      "value": 200,
      "source_url": "https://www.gov.uk/child-benefit-tax-charge",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "child_charge_percent": {
      "value": 1,
      "source_url": "https://www.gov.uk/child-benefit-tax-charge",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "ni_employee_weekly_start": {
      "value": 242,
      "source_url": "https://www.gov.uk/national-insurance-rates-letters",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "ni_employee_weekly_upper": {
      "value": 967,
      "source_url": "https://www.gov.uk/national-insurance-rates-letters",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "ni_class2_weekly": {
      "value": 3.65,
      "source_url": "https://www.gov.uk/self-employed-national-insurance-rates",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_plan1": {
      "value": 26900,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_plan2": {
      "value": 29385,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_plan4": {
      "value": 33795,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_plan5": {
      "value": 25000,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_postgraduate": {
      "value": 21000,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "loan_rate": {
      "value": 9,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "loan_postgraduate_rate": {
      "value": 6,
      "source_url": "https://www.gov.uk/repaying-your-student-loan/what-you-pay",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_starter_start": {
      "value": 12571,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_starter_rate": {
      "value": 19,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_starter_end": {
      "value": 16537,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_basic_start": {
      "value": 16538,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_basic_rate": {
      "value": 20,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_basic_end": {
      "value": 29526,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_intermediate_start": {
      "value": 29527,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_intermediate_rate": {
      "value": 21,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_intermediate_end": {
      "value": 43662,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_higher_start": {
      "value": 43663,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_higher_rate": {
      "value": 42,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_higher_end": {
      "value": 75000,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_advanced_start": {
      "value": 75001,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_advanced_rate": {
      "value": 45,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "scottish_advanced_end": {
      "value": 125140,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_top_start": {
      "value": 125141,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "2026/27"
    },
    "scottish_top_rate": {
      "value": 48,
      "source_url": "https://www.gov.uk/scottish-income-tax",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "2026/27"
    },
    "2025_26_registration": {
      "value": "2026-10-05",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26",
      "derivation": "Date stated on the source page"
    },
    "2025_26_paper": {
      "value": "2026-10-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26",
      "derivation": "Date stated on the source page"
    },
    "2025_26_online": {
      "value": "2027-01-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26",
      "derivation": "Date stated on the source page"
    },
    "2025_26_tax_code": {
      "value": "2026-12-30",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26",
      "derivation": "Date stated on the source page"
    },
    "2025_26_second_payment": {
      "value": "2027-07-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26",
      "derivation": "Date stated on the source page"
    },
    "2025_26_start": {
      "value": "2025-04-06",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26"
    },
    "2025_26_end": {
      "value": "2026-04-05",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2025/26"
    },
    "2026_27_registration": {
      "value": "2027-10-05",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27",
      "derivation": "Annual deadline rule applied to this tax year"
    },
    "2026_27_paper": {
      "value": "2027-10-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27",
      "derivation": "Annual deadline rule applied to this tax year"
    },
    "2026_27_online": {
      "value": "2028-01-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27",
      "derivation": "Annual deadline rule applied to this tax year"
    },
    "2026_27_tax_code": {
      "value": "2027-12-30",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27",
      "derivation": "Annual deadline rule applied to this tax year"
    },
    "2026_27_second_payment": {
      "value": "2028-07-31",
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27",
      "derivation": "Annual deadline rule applied to this tax year"
    },
    "2026_27_start": {
      "value": "2026-04-06",
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27"
    },
    "2026_27_end": {
      "value": "2027-04-05",
      "source_url": "https://www.gov.uk/income-tax-rates",
      "checked_date": "2026-11-15",
      "unit": "date",
      "tax_year": "2026/27"
    },
    "filing_initial": {
      "value": 100,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "all covered years"
    },
    "filing_daily": {
      "value": 10,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "all covered years"
    },
    "filing_daily_cap": {
      "value": 900,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "all covered years"
    },
    "filing_later_minimum": {
      "value": 300,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "GBP",
      "tax_year": "all covered years"
    },
    "filing_later_percent": {
      "value": 5,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "all covered years"
    },
    "payment_penalty_percent": {
      "value": 5,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "all covered years"
    },
    "filing_daily_month": {
      "value": 3,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "months",
      "tax_year": "all covered years"
    },
    "filing_later_month": {
      "value": 6,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "months",
      "tax_year": "all covered years"
    },
    "filing_final_month": {
      "value": 12,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "months",
      "tax_year": "all covered years"
    },
    "payment_first_days": {
      "value": 30,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/penalties",
      "checked_date": "2026-11-15",
      "unit": "days",
      "tax_year": "all covered years"
    },
    "utr_post_days": {
      "value": 15,
      "source_url": "https://www.gov.uk/register-for-self-assessment/y/you-re-self-employed-for-example-a-sole-trader/no-i-m-registering-for-the-first-time",
      "checked_date": "2026-11-15",
      "unit": "working days",
      "tax_year": "all covered years"
    },
    "utr_overseas_days": {
      "value": 21,
      "source_url": "https://www.gov.uk/register-for-self-assessment/y/you-re-self-employed-for-example-a-sole-trader/no-i-m-registering-for-the-first-time",
      "checked_date": "2026-11-15",
      "unit": "working days",
      "tax_year": "all covered years"
    },
    "utr_online_hours": {
      "value": 72,
      "source_url": "https://www.gov.uk/register-for-self-assessment/y/you-re-self-employed-for-example-a-sole-trader/no-i-m-registering-for-the-first-time",
      "checked_date": "2026-11-15",
      "unit": "hours",
      "tax_year": "all covered years"
    },
    "correction_wait": {
      "value": 72,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/corrections",
      "checked_date": "2026-11-15",
      "unit": "hours",
      "tax_year": "all covered years"
    },
    "correction_months": {
      "value": 12,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/corrections",
      "checked_date": "2026-11-15",
      "unit": "months",
      "tax_year": "all covered years"
    },
    "late_registration_months": {
      "value": 3,
      "source_url": "https://www.gov.uk/self-assessment-tax-returns/deadlines",
      "checked_date": "2026-11-15",
      "unit": "months",
      "tax_year": "all covered years"
    },
    "property_gains_days": {
      "value": 60,
      "source_url": "https://www.gov.uk/capital-gains-tax/reporting-and-paying-capital-gains-tax",
      "checked_date": "2026-11-15",
      "unit": "days",
      "tax_year": "all covered years"
    },
    "late_interest_current": {
      "value": 7.75,
      "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "rate period",
      "effective_from": "2026-01-09",
      "effective_to": "2026-11-23"
    },
    "late_interest_announced": {
      "value": 8,
      "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "rate period",
      "effective_from": "2026-11-24"
    },
    "late_interest_base_addition": {
      "value": 4,
      "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates",
      "checked_date": "2026-11-15",
      "unit": "percent",
      "tax_year": "rate period",
      "effective_from": "2025-04-06"
    }
  }
}