self assessment query

jazzy23

I am aware we need to put down our savings interest on self assessment tax forms but is it only if we have access to that money that year? - Ie I have got interest on an account but wont get it till next year - do we declare it each year as it accrues or just when we finally get access to it?
I feel I am being a bit dense here?

Bookworm105

"Interest ‘arises’ when it is received or made available to the recipient. Interest has been made available if it is credited to an account on which the account holder is free to draw."

SAIM2440 - Interest: taxation of interest: when interest arises - HMRC internal manual - GOV.UK (www.gov.uk)