HM Revenue & Customs

UK Interest 04 - Joint account holders

If you have a joint account and the other joint account holder has chosen to have their share of the interest paid without tax taken off, but you have not, show your share of the interest received, and the whole of the tax deducted from that share.

If you're the joint account holder who has chosen to have your share of the interest paid gross, show your share of the interest received in the box for interest that has not had tax taken off.