Foreign income with overseas currency

Hi, I live in UK and am working as freelance and earning in terms of overseas currency dollar (ie sgd) into my UK multi currency bank account. What exchange rate to gbp should i use when I file it as my income for tax? The exchange rate of when i received the money or the rate when I actually change it to Gbp? Moreover same question to the interest I earn from overseas bank in terms of local currency, how should i file the tax? Any guidelines? Thanks ( provided that I am choosing arising basis for tax). Thanks

Hi,

There are 3 choices you can choose from and you can see them here:

Exchange rates from HMRC in CSV and XML format

The same will apply to interest received and this should be declared as foreign income.

Thank you.