rates for other accounts

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 February 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 February 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 February 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 February 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 March 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 March 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2009

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2009

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2010

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2010

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2011

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/04/2011

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 April 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The rate is fixed until 20 April 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

Account Opening Available 10 September 2007.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2008

Account Opening Available 10 September 2007.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2008

Account Opening Available 10 September 2007.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2009

Account Opening Available 10 September 2007.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2009

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

5. The rate is fixed until 20 January 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

5. The rate is fixed until 20 January 2009. The rate thereafter will track the Bank of England Base Rate. All rate changes will be effective within 30 days of a Bank Base Rate change and in keeping with our Savings Pledge you will be advised in writing of any changes to this rate.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2010

Account Opening Available 10 September 2007.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/10/2010

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2009

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2009

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2010

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2010

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.75% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Annual Gross Rate of 5.26% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Monthly Gross Rate of 5.01% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.75% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2011

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Rate fixed until 01/03/2011

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a. 2. Gross is the rate of interest without the deduction of tax (please also see note 3). 3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due. 4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Formerly Select Instant.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Formerly Select Instant.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Formerly Select Instant.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Includes Select 60 (Monthly).

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.50% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.50% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.00% below the UK Bank Base rate until further notice. Your rate will be reviewed and amended within one month of the UK Bank Base Rate change where necessary. We will notify you at least six months in advance of any changes to this guarantee, if the change is to your disadvantage.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. The gross rate is the contractual rate of interest payable where interest is exempt from income tax.

3. Please see note 2.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.00% below the UK Bank Base rate until further notice. The monthly rate will always be 0.25% below the annual rate. Your rate will be reviewed and amended within one month of the UK Bank Base Rate change where necessary. We will notify you at least six months in advance of any changes to this guarantee, if the change is to your disadvantage.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. The gross rate is the contractual rate of interest payable where interest is exempt from income tax.

3. Please see note 2.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £50,000, no interest will be earned.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.75% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Annual Gross Rate of 5.51% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Monthly Gross Rate of 5.26% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.75% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a. 2. Gross is the rate of interest without the deduction of tax (please also see note 3). 3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due. 4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £5,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

Formerly Select Instant.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Formerly Select Instant.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Formerly Select Instant.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

Includes Select 60 (Monthly).

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.50% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.50% below the UK Bank Base Rate until further notice.

The interest rate will be reviewed and adjusted if necessary to comply with the interest rate guarantee, within one month of a UK Bank Base Rate change.

1. Where the balance falls below £1, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.00% below the UK Bank Base rate until further notice. Your rate will be reviewed and amended within one month of the UK Bank Base Rate change where necessary. We will notify you at least six months in advance of any changes to this guarantee, if the change is to your disadvantage.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. The gross rate is the contractual rate of interest payable where interest is exempt from income tax.

3. Please see note 2.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The annual interest rate is guaranteed to be no lower than 1.00% below the UK Bank Base rate until further notice. The monthly rate will always be 0.25% below the annual rate. Your rate will be reviewed and amended within one month of the UK Bank Base Rate change where necessary. We will notify you at least six months in advance of any changes to this guarantee, if the change is to your disadvantage.

1. Where the balance falls below £10,000, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. The gross rate is the contractual rate of interest payable where interest is exempt from income tax.

3. Please see note 2.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

1. Where the balance falls below £50,000, no interest will be earned.

2. Gross is the rate of interest without the deduction of tax (please also see note 3).

3. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

4. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Annual Gross Rate of 4.91% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.

The Monthly Gross Rate of 4.66% applies to new accounts and those opened within the last six months and includes an introductory bonus of 0.75% gross p.a. payable for six months from the day the account is opened. We will not write to you separately when this bonus expires. Only one introductory bonus is payable per customer. This is a limited offer and may be withdrawn without notice.

1. Where the balance falls below £500, interest will be earned at the prevailing basic rate, currently 0.10% gross p.a.

2. Net p.a. is the annual rate of interest payable after the deduction of lower rate tax (currently 20%). Interest will be paid net or, subject to the required certification, gross. Where the tax deducted exceeds an investor's tax liability (if any), a claim may be made to HM Revenue & Customs for repayment of tax. For individuals whose income falls within the lower or basic rate bands, the tax deducted will match their liability to tax on the interest and they will have no more tax to pay on it. Individuals who are liable at the higher rate of income tax of 40% will have to pay additional tax on the interest to cover the difference between the tax deducted and the higher rate tax due.

3. AER stands for Annual Equivalent Rate and shows what the interest rate would be if interest was paid and added to the capital balance each year.