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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: Specific types of property: bank and building society accounts - taxation of interest

If the owners are married couples or civil partners, first refer to the guidance in TSEM9800. You should also bear in mind the Settlements legislation (TSEM4000). Otherwise, the following applies.

Under ITTOIA/S369, income tax is charged on interest. Under ITTOIA/S371, the person liable for tax charged under S369 is the person receiving or entitled to the interest.