HarversonA Harvey

I don't understand why you are able to give answers to very detailed individual queries but can't answer this general one.

Do all financial institutions take part in the Direct Payment Scheme for Inheritance Tax? If not, is there a list of those who do, or do I have to contact each institution separately to find out if they are part of the scheme?

Re declaring interest on fixed term accounts I have several fixed term accounts (some are referred to by the provider as 'bonds'). The interest is paid annually back into the same account so I cannot get access to the interest. Do I declare the interest in the year in which it is paid back into the same account, or in the year in which I actually get access to it?