interest on fixed term bank accounts

Re declaring interest on fixed term accounts I have several fixed term accounts (some are referred to by the provider as 'bonds'). The interest is paid annually back into the same account so I cannot get access to the interest. Do I declare the interest in the year in which it is paid back into the same account, or in the year in which I actually get access to it?

Hi,

You can see the guidance here:

SAIM2440 - Interest: taxation of interest: when interest arises

Thank you.