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Clarification on interest


Bugsy

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The offshore bank should send you a statement of interest earned based on the European tax year, as well as one based on the UK tax year. You could just fone and check.

Just an aside, if you receive the interest monthly, you will need to prove this as the French tax system only recognizes annual payments. Of course this may not be important in your case.

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If you only phsically receive the interest in April then I would include it in the year it is received i e if you receive it in April 2009 then include it in your return for 2009 which you will submit in May 2010.

Others may differ but if you take the scenario where you urgently need the capital sum back all the banks and building societies I've looked at will agree to this, but at a rate of interest substantially below that which they will be paying on the bond. If you've already tried to calculate the interest which you might have received then you could find yourself in the m e r d e.

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[quote user="Benjamin"]If you only phsically receive the interest in April then I would include it in the year it is received i e if you receive it in April 2009 then include it in your return for 2009 which you will submit in May 2010.

Others may differ but if you take the scenario where you urgently need the capital sum back all the banks and building societies I've looked at will agree to this, but at a rate of interest substantially below that which they will be paying on the bond. If you've already tried to calculate the interest which you might have received then you could find yourself in the m e r d e.



[/quote]

IMNHO the interest should be split across two financial years in this case which is what I do and is quite legal. It might mean you earn less for tax purposes.

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[quote user="Benjamin"]woolybanana

I think consistency is important here but declaring income before you've physically received it can have it's pitfalls as I described earlier.

[/quote]

Hi,

    The rules say you have to declare interest(and other income)for the year of the date on which you either recieve it or it is credited to your account

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[quote user="parsnips"]The rules say you have to declare interest(and other income)for the year of the date on which you either receive it or it is credited to your account.  [/quote]

Can you tell us where you found this?  I did once look for a definite rule but couldn't find one. 

Until now I have assumed that you generally have the option of declaring income in

the year when it's earned rather than when it's received, as long as

you do it consistently.  However, this is strictly a non-expert opinion.

I have a sterling deposit account on which the

interest is credited once a year in May, and for my first French declaration I asked for a

statement of interest accrued up to 31 December.  The bank proposed to

charge a fee for this (£15, I think) so I told them to forget it.  I just do my own little calculation each year.

 

As a practical matter, as long as the calculation is reasonable and the total declared for both years agrees with the

amount actually credited, I don't expect to get into any trouble.    

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