Hi suresh Patel,
Interest etc is charged on the arising basis. If you are resident and domiciled or deemed domiciled in the UK, when the interest arises, then this interest is taxable in the UK in the year it arises, whether you remit the interest to the UK or not.
If you are resident, but not domiciled in the UK at in the year the interest arises, and you do not remit the interest to the UK, then it is not taxable. It will, however, be taxable in the year in which you do remit the interest to the UK.
For more information, you should review the guidance on resident, domicile and remittance, which can be found at:
Residence, domicile and the remittance basis: RDR1