Self assessment: how to declare income from a life interest

TheGreenFrog

My mother in law has a life interest in the income from a trust fund.  The fund is a capital sum held by trustees in a bank account and the income is the bank interest which is paid directly to my mother-in-law.  Her accountant has previously just declared this as her income but as she has now asked me to help her complete her tax return I am wondering if this is correct.  The trustees do not complete a tax return I understand.  

Jeremy535897

She is entitled to the interest as life tenant so that is correct.