Tax on US corporate Bond

Dear Sir/Madam, I bought 3.125% (coupon rate) Microsoft Corp Bond at a price of US$97.865 on 15 March 2023. It will mature on 3 November 2025, with US$100 to be paid back to me at maturity. As it is a US corporate bond, may I clarify the following: 1. If I leave the bond to mature on 3 November 2025, will the gain be taxed as UK income tax or capital gain tax? 2. If I sell or redeem the bond earlier, say 3 months before maturity, will the gain be taxed as a UK capital gain tax or income tax? 3, In which part of the self assessment or which form should I use for entering the details? I understand that I need to convert the USD into British Sterling before calculation, using HMRC monthly exchange rate. 4. Will this corporate bond be considered a 'deeply discounted security'? Thank you very much for your help. Kind Regards, 

Name removed admin 

Hi 

HMRC cannot comment on future events as legislation and/or plans may change.

Thank you