Definition of Untaxed Foreign Interest

I have a small amount of interest generated from a US based savings account (est. £200 equivalent per annum). This interest was declared and taxed in the US by US tax authorities on a US tax return. For the purposes of an HMRC self-assessment does this foreign constitute "UNTAXED Foreign Interest" because it has not been taxed by HMRC? Or, should it be viewed as already-taxed foreign interest because taxes were paid on it in the US, the country where the interest income originated.

Hi

It would be taxed interest and be declared in the foreign section in order to apply for foreign tax credit relief.

Thank you