billkala

Goodmorning. i would appreciate your advice regarding a question i have. I am a UK resident. EU National with EU settlement status and NINO number, as I live and work in the UK. I have a shared savings account in a UK bank with my brother who is an EU citizen but and NON-UK resident and he doesn't have NINO number as he doesn't live nor work in the UK. This account generates no income as there is no interest. We were planning to open another Savings account in a UK bank which this time will generate some income as it will have interest. My question is is the income generated from this savings account taxable? and if yes since my brother doenst have NINO nor is UK resident how can this be processed? Thank you in advance.