Viewing my HMRC calculation sheet, my income apart from CGT is £10,291.00
My bank interest is £482.00 so the calculation states Nil rate so tax liability is £0.00
I agree with these figures but when the CGT calculation is done it adds the bank interest to the £10,291 to give a figure of £10,773.00
I cannot find anywhere on the www.gov.uk site where it is stated that the bank interest becomes taxable interest when there is a CGT liability?
An explanation would be appreciated - thanks.