Tax on Foreign Interest Income

Hi, I have a Foreign Interest Income, whole amount was never never transferred to the UK bank account. Please advise: 1. Do I need to show this income while filling Self Assessment for year ending in APR 24 ? 2. In Self Assessment, under 'Foreign Income Details' , there is a section for 'Were you unable to transfer some or all of your overseas income to the UK? , what should we select in there if Interest income is never transferred at all . as If we select No, there is only comment\notes section to indicate the details in a text box. Is this expected behaviour.

Hi,
If you are UK resident and domiciled, you need to declare it, whether you have transferred it or not. It is only if the laws of the country stop you from removing the income thar you treat it as non declarable.
Thank you.