Guidance

Bank, Building Society and Other Interest returns - Changes between 2015 to 2016 notes and 2016 to 2017 versions

Details of the main changes between the 2015 to 2016 and the 2016 to 2017 versions of the guidance notes for reporting Bank and Building Society Interest (BBSI) and Other Interest (OI) to HM Revenue and Customs (HMRC).