Interest on savings in joint account

Hi, I am an Indian citizen, UK Tax resident, non-domiciled and get foreign income from interest originating from NRE Fixed Deposits (FD) held jointly by me and my spouse. The principal amount for these FDs is from my earnings/savings alone (spouse was not working at that time) before we moved to the UK. No amount has been remitted to the UK. From what I read in other posts in this community, if its a joint account, the interest generated is split 50/50 between myself and my spouse. (i) Since we are in different UK tax bands, does it mean that the tax liable on the (split) interest in the UK is calculated as per the respective tax bands? (ii) If the NRE account is older than 10 years, but the FD in the account is less than 10years, will I qualify for the 15% tax relief? (iii) Is the UK tax relief of 15% applicable separately to both me and my spouse? Thank you.

Hi,

1. That is correct.   
2. Under the UK-India Double Tax Convention, NRE account interest taxable in the UK can receive credit not exceeding 15% for Indian tax even if this has not been paid. UK tax relief not exceeding 15% is available for ten years from the opening date of the NRE account per Article 24(5) UK-India Double Tax Convention.
3. Yes, you are both entitled to it.

Thank you.