Hi, I have a 3 year fixed saver bond where the interest is paid in annually, but not accessible until maturity ( although t&c's mention exception can be made in cases of proven extreme hardship). Am I required to declare this interest on my annual self assessment or not until the third year on maturity. How do I know that I will not be taxed more than once erroneously - Ie I will end up being taxed annually for each of the 3 years and then on maturity for the total compounded interest? What is the correct procedure when filling in the self assessment? Am I at fault if I do not report the interest until I have access at maturity? Other answers I have seen on this forum have still left issue unclear to me.