Tax treatment on special arrangement with developer

If a taxpayer receieved interests on deposit which should be paid to the property developer if the complete date has not been delayed. Such interests will be refunded to the property developer upon completion of the new build house. In return, the property developer will reimburse the accommodation cost to the buyer of the house during the delayed period of time. The interests on the deposit are received in two different tax years and the accommodation reimbursements are reimbursed on a quarterly basis. Questions: 1. Does the taxpayer need to report this interest income in the self assessemnt return? 2. If yes to the question 1, then the taxpayer will need to pay tax on this interest. Any tax relief to the taxpayer in subsequent year when the interest refunding to the developer? 3. Any tax implication to the reimbursement of the accommodation cost? This is a purely a reimbursement of the actual cost incurred, does the taxpayer need to report these transactions? If yes, how to report it?

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