Please can someone send me a link where it categorically states HMRC's position that receiving under £100 per tax year in bank interest does not require registering with HMRC and filing annual tax returns.
Many thanks.
It will be a lovely Mother's Day present!
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It's not receiving under £100, it's tax liability under £100:-
https://www.gov.uk/hmrc-internal-manuals/trusts-settlements-and-estates-...