The new penalties will apply from 21 February.
HMRC raises interest rates on tax debt
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The new penalties will apply from 21 February.
The latest increase is the highest base rate in 14 years.
2.7 million self-assessment customers were yet to file just hours before the deadline.
Quarterly reviews will use ONS data to calculate advisory electric rates.
Non-payment has increased since the Covid-19 pandemic.
HMRC says that home workers are not affecting call centre performance.
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