Guidance

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

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

Documents

Details

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 16 March 2018 + show all updates
  1. Guidance notes for 2016 to 2017 have been removed. Information regarding Secure Data Exchange Service (SDES) has been added. Documents for 2017 to 2018 have been updated.
  2. This guidance has been updated with the latest interest payment legislation changes from 6 April 2017.
  3. Section 9 amended to update the spreadsheets for returns.
  4. Updated guidance available.
  5. First published.