Interest

A right or legal share of something, or a financial involvement in it, is called an 'interest'. In finance and tax, it is a fixed charge for borrowing money representing, in most cases, an annual percentage of the amount borrowed.

Particular to UK tax reporting is interest received from UK and foreign banks (applicable to UK residents) and 'other' interest such as that received into investment portfolios, etc. Interest paid on a mortgage, or other property loan, is relevant to Landlord reporting.