Tax on interest on Fixed Rate Savings

If you had a 3 year Fixed Rate savings Account that you could not take money out until maturity but which attracted interest each year which was paid back in to the savings account would tax on the interest be due in each separate tax year it is paid into the account or would the tax only be due on the total amount of interest received over the 3 years in the tax year that the savings account matures.

Hi Steph83,
As you could not access it, it is the year of maturity that ALL the interest is declared.
Thank you

Not HMRC...not necessarily..might be right, might not be, see link below...different circumstances dictate different rules...example 2 pertinent?...all about whehter hard and fast rules re access etc, if its just because it may incur a penalty its possible that interest is taxable as it arises, so all about the terms of the bond... https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim2440