Cash flow

Late Payment Interest Calculator

Estimate simple statutory interest and fixed compensation for a late UK business-to-business payment using the reference rate and overdue days you enter.

£
days
%
%

Your figures stay in this browser. Tool IQ does not send or store these inputs.

TOOL IQ BRIEFING

One useful business decision each week.

New calculators, practical examples and timely UK or US small-business guidance.

METHOD & GUIDANCE

How this calculation works

Enter figures from the same period and on a consistent VAT-inclusive or VAT-exclusive basis. Tool IQ recalculates every output immediately; nothing you enter is saved or sent to us.

Interest = invoice value × (reference rate + 8%) ÷ 365 × days overdue

How to use the result

Use this only for a UK commercial debt where statutory interest may apply. Enter the invoice total including VAT, overdue days and the Bank of England reference rate for the relevant six-month period.

Worked example

A £5,000 invoice that is 45 days overdue at an entered 3.75% reference rate produces simple interest at 11.75% a year, plus the £70 compensation band.

Common mistakes

Frequently asked questions

Is the late payment interest calculator free?

Yes. It requires no account and stores no calculation inputs.

Can I use the answer for a formal filing?

No. It is a planning estimate, not accounting, tax, legal or investment advice. Confirm material decisions with a qualified professional.

Which period should I use?

Keep every input on the same basis—for example, one month or one financial year. Use current figures first, then save a cautious scenario for comparison.

Continue the decision

Get the free late-payment demand-letter pack
Optional email capture; this calculator remains free.

Official reference: Small Business Commissioner interest calculator guidance. Check the applicable rate and your contract before issuing a claim.

Method reviewed 29 July 2026. Figures are illustrative and calculated locally in your browser.