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HMRC - can you please reply and confirm ASAP?

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

Hi, I moved to a full time permanent job and then closed my limited company under MVL scheme as I no longer needed that. Now employer has made the team redundant, I have been told I can't open another company till 2 years from the distribution date of the previous one else I might trigger TAAR Rules. This is an exceptional situation where the employer has made team redundant, so not sure if HMRC makes an exception in such cases or do people still need to wait for 2 years to open another company.