US IRA taxation on interest and dividends even though im not drawing from it

Im intending to move back to the UK and have a US IRA that I am not yet eligible to draw from under US tax rules due to age . Will the dividends and interest earned still be taxable in the UK even though i cannot access the funds in the US without penalty ?

Hi,

UK/US citizens resident in the UK are taxable on their IRA interest in the UK. IRA's are treated differently from Roth IRA's, in that they are taxable in the UK under foreign interest.  

The gross interest would be declared in the Self Assessment Tax Return, using the supplementary page SA106.  

The interest would be treated in the same way as UK interest and attract that starting rate of £5000.00.  

Have a look at Tax on savings interest

DT19852 implies that tax is not payable in the USA on this interest.

Thank you.