HMRC has published instructions for businesses and individuals required to file Other Interest returns, detailing the process for submitting data either through the agency’s spreadsheet template or as an electronic flat text file. The guidance covers the technical requirements and steps needed to ensure returns are completed accurately and submitted in the correct format. This applies to taxpayers with reporting obligations related to interest income or payments that fall under the Other Interest classification.
Source: HMRC (GOV.UK) – Read the original