Hello, I am receiving conflicting information between your guidance and the information banks provide. If I have a fixed rate bond for a term of five years for example and I have just received interest for the first year, do I declare that interest in the relevant tax year or do I wait until maturity before declaring the full amount ? As I'm aware interest only needs to be declared at the time when it becomes accessible, however an agent from a bank told me the interest I have received will need to be declared for the last tax year, despite it not being accessible and compounded. I am confused, please could you clarify the matter. Thank you