Non resident offshore banking

[kanrent]

I'm a non resident British citizen.
If I receive bank interest from an offshore UK bank do I have to pay tax on the interest?
Do I even have to declare it to HMRC when I submit my annual UK tax return?

[AGoodman]

What do you mean by an offshore UK bank?

If the bank or the particular branch is non-UK and you are non-UK resident, then no, you should not need to declare it.

You only (usually) have to consider UK tax if you are UK tax resident or the income or gain has a UK source.

[kanrent]

An example of a offshore UK bank would be Barclay's off shore account.