Clarification on "Interest on savings for children"

Can you please clarify that on the gov.uk site "Interest on savings for children" https://www.gov.uk/savings-for-children That where it states: "The £100 limit doesn’t apply to money: - given by grandparents, relatives or friends - in a Junior ISA or Child Trust Fund" That it also includes a 16 or 17 year old's normal ISA too? Children that age can hold both Junior ISA and normal ISA at once, but I assume it would over-complicate the wording to have had to add this.

Hi
Interest in ISAs is not taxable.
If the interest of more than £100 arising in a bank building society account etc, from money given by a parent, the parent will have to pay the tax on all the interest, if it is above their own personal savings allowance.
 

Hi Also don’t have to report any interest to from junior ISA to HRMC if interest in ISAs is not taxable.

Hi Q10 Q,
To confirm ISA interest is not taxable so you do not need to report this.
Thank you. 

I have minor children saving ( gifts from relatives as blessing since birth) when we living abroad. These savings were deposited in foreign banks before moving to the UK. 1) If the annual interest on these savings exceeds £100, would it be counted towards their individual personal allowance of £2,000 per year and need to report when its beyond £2000? 2)If we help switch these saving into GBP on their kids bank account, would accrued interest (£100+) be considered taxable income for us, their parents?

1) In post: https://community.hmrc.gov.uk/customerforums/pt/cf94aee9-4f2d-ee11-a81c-000d3a0d1621#post-026a5b70-b450-ee11-be6f-00224841fb92 they commented that the tax burden was on a per tax-year basis, so historical money added to the account making it large enough to accrue a lot of interest is not liable for the £100 rule. Furthermore you mentioned gifts from relatives so this isn't even an issue anyway for the £100 rule on money from parents gaining over that. If they are making more than £2,000 pa this is well under the normal UK tax free limits (£5,000 if in nil rate band), but if from abroad it's more complicated so I'll let the agents answer this, but if you don't file under remittance and just assume this is UK gained interest you should get the allowance IMO. 2) This is money from relatives not from parents, as long as you can manage a move direct from abroad into their accounts this should be fine. Try to avoid passing it through your accounts, although arguably you should be able to show the paper trail and explain this isn't a parental gift this tax year. If the previous post is correct, you could also just gift shorly prior to the 6th of April and a new tax year would kick in anyway. You should consider putting their money into JISAs (and ISAs if they're 16-18) which means you don't really have to worry about tax at all. Unless you're US citizens in which case it's more of a minefield

Hi FS Chung,
1. Yes it would form part of the savings allowance. As it is foreign income, it would still need to be reported.
2. No as this only applies money given by a parent when you have confirmed it is relatives:
Interest on savings for children
Thank you.