Conor2014

Dear HMRC In the above scenario, isn't the income considered foreign income and therefore no tax return submission is required, no matter the amount of interest? Regards.

I am a non-resident whose only source of bank interest income is from a bank in the Channel islands. Is this income considered UK Sourced and should therefore be declared on a self-assessment tax return, or is it classified as foreign income and therefore not subject to UK tax?