Guidance

Interest returns: Bank, Building Society Interest(BBSI) and Other Interest (OI)

Find out about reporting interest payments to HM Revenue and Customs.

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Understand the reporting requirements for Bank and Building Society (BBSI, formerly Type 17) and Other (OI, formerly type 18) interest returns for interest payments made under Schedule 23 to FA 2011 and the Reporting of Savings Income Information Regulations 2003 (SI 2003/3297).

Published 2 March 2011
Last updated 12 June 2017 + show all updates
  1. This guidance has been updated with the latest interest payment legislation changes from 6 April 2017.
  2. Section 9 amended to update the spreadsheets for returns.
  3. Updated guidance available.
  4. First published.