Power of attorney over a non-resident's bank account

Hello, My mother lives abroad and can no-longer manage her personal/financial affairs. I have been granted Power of Attorney (POA). She has an overseas bank account with the equivalent of GBP10,000, earning 2% per annum (i.e. GBP 200) a year. The account covers her medical and nursing expenses. I have not benefited financially from this account. 2 questions: a. Do I have to declare the interest earned on my mother's foreign account, now that I have POA, even if it is used solely for my mother's care? b. If this is the case, which SA100 section or form do I need to complete? Thank you.

Hi,

As your mother is not resident in the UK, then interest generated from her bank account is not taxable in the UK.  

It is not your interest and should not be shown on your self assessment tax return.

Thank you.