Declaring interest on bank and bs accounts

[lorna]

This may be of interest to those in their first year here.

My OH is filling in our forms and has been concerned about interest payments which have been paid since we moved but partially cover periods when we were in the UK. For example, we have current account interest paid monthly at the end of the month we moved. We also have savings account interest paid annually and received a payment in November. (we moved end June). He was concerned that if we declared the gross interest on our forms that the UK might not refund that part which was 'earned' during our UK residency. He was wondering if some apportionment should be made.

He phoned the HMRC enquiries for non-UK residents line this morning with the query. The answer was that it is the date of payment which is important. If the payment was made during the period of French residency then it should be declared in France and the tax can be reclaimed from the UK.