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Vulnerability

Interest Receivable

07 January 2026

The taxation of bank and building society interest
The fundamental tax rules in respect of bank and building society interest received by individuals, plus statistics on deposits, withdrawals and rates of return

06 November 2025

HMRC research on the use of Help to Save accounts
HMRC’s qualitative research with those who held a Help to Save account and those who were eligible for an account but did not hold one

30 September 2025

The taxation of overseas interest
The fundamental tax provisions applying to interest arising from overseas accounts

30 September 2025

The taxation of interest received by companies
The main taxation provisions applying to interest received by UK companies

29 September 2025

What is interest?
The main principles of the taxation of interest received by individuals and companies