Fixed Deposit Interest

Hi, I have a query on Fixed Deposit Interest. I have a few fixed deposit accounts with Natwest and the interest is paid quarterly by the bank in the fixed deposit account versus my current account. This means interest is not accessible to me till the fixed deposit matures. These amounts appear in the tax ceritificate for 2024 while the interest amounts will only be accessible to me in 2025 , once the fixed deposit matures. From a tax perspecitve, do I need to pay tax on all interest received (once it becomes availble in 2025) or do I need to pay tax in 2024, for the amount which is not even accessible to me. Please clarify Thanks

HMRC - can you please reply and confirm ASAP?

Hi,
You will be taxable on the interest in the tax year the account matures and you are able to access the interest.
Thank you.