Reporting interest earned on assets within a trust

I have a question regarding how interest is reported to HMRC for assets within a trust. Let's say that a savings account is opened at a bank in the name of "Fred Bloggs, Trustee of The Bloggs Family Trust". That Trust is of the discretionary type, it's properly established by a deed and is registered with HMRC. Interest is earned and is accumulated within the trust. Whilst trusts are responsible for paying income tax on that interest, in this case, the sole beneficiary is a vulnerable person, and HMRC has allowed that the Trust is not liable to income tax on the interest. Does the bank report the amount of gross interest to HMRC? If so, is that interest allocated to Fred Bloggs personally, or somehow allocated to the Trust?

Hi,
 

The bank would report the interest to HMRC in the name of the trust.  Please have a look at the guidance at : Trusts and taxes   . Thank you.