I'm pretty sure the answer is NO but though it worth double checking.
Client made a personal loan to help out the Company of a friend of his. The loan was made from his personal bank account in 2018 with a formal loan agreement.
This bank account was subsequently changed into a joint bank account with his wife in February 2019 (they had married in 2015). The loan plus interest was duly repaid in late 2019 - repaid into this (now) joint account.
As the loan and the loan agreement was originally made by the husband from his (at the time) sole bank account I just wanted to check that the interest would have to be credited solely to him and go on his tax return. Part of the interest could not be credited to his wife.