{
 "id": "hmrc_official_rate_of_interest",
 "name": "HMRC official rate of interest (beneficial loans)",
 "category": "tax",
 "value": "3.75%",
 "unit": "per year",
 "valid_from": "2026-04-06",
 "valid_to": null,
 "source_url": "https://www.gov.uk/government/publications/rates-and-allowances-beneficial-loan-arrangements-hmrc-official-rates/beneficial-loan-arrangements-hmrc-official-rates",
 "source_org": "HMRC",
 "confidence": "verified",
 "checked_at": "2026-08-12",
 "notes": "Can now change in-year (no longer fixed for a whole tax year).",
 "history": [
  "3.75% from 2025-04-06",
  "2.25% from 2023-04-06"
 ]
}