Tax for foreign national

I am a UK citizen and my wife is from Argentina (here on a spouse visa). She does not currently work or have an NI number. She does have a savings account though and as rates are rising I am unsure of what happens if she gets enough interest that she needs to pay tax. Could you please advise?

Hi,

If the savings are from a UK account HMRC will issue a calculation as the interest figures are declared to HMRC by the financial institutions. If this is from a foreign account please see the following guidance:

Tax on foreign income

Thank you.