Oversea saving interest below 1 Pound

Hi Admin Quention 1: I am trying to fill in SA106 about my oversea saving interest which is HKD 3.9 (covert by current exchange rate which is GBP 0.39), Should I input the saving interest as GBP 1 in SA106? Or no need to submit SA106? Question 2: What currecny exchange rate should i use if the HKD 3.9 is earned in my HK saving bank account on 31 Dec 2021 for tax year 2021/2022? Thanks

Hi nga,

As this amount would be rounded down, your foreign interest would be 0.

If this is the only foreign income you have, there is no need to complete the SA106.

Thank you.