Which type of tax revenue should a retail bond be categorized into?

Hi HMRC, I am buying a retail bond issued by a public body overseas. The bond will be dividing money to me once 3 months with a fixed amount until mature. I am a basic rate tax resident and I understand that I should report the dividng money to you. May I know: (1) what type of tax it is? (2) any allowance for the tax in (1)? (3) which form I need to use? (4) please send methe link if there is any guideline(s). Many thanks. YL

Hi YL Edison,
Bonds are generally treated as income and not capital gains.  
As they are foreign, it means you meet self assessment criteria and should declare the bonds in a self assessment tax return.  
Have a look at the guidance at SAIM2210 - Interest: specific inclusions: funding bonds for more information.  
You can register for self assessment at https://www.gov.uk/register-for-self-assessment and submit your tax return online if you obtain a personal government gateway user ID and password by setting up a personal tax account at HMRC online services: sign in or set up an account.
Thank you.