Bank and building society accounts

Bank and building society accounts offer a relatively secure way of saving and a means of earning interest on monies which are usually available on demand or at short notice. Higher rates of interest can be earned from larger deposits and by committing funds for a fixed period. The capital sum is fixed and if the interest is taken as income and spent, then the purchasing power of the remaining capital falls as inflation pushes prices upwards.

Tax treatment is based on individual circumstances and may be subject to change in the future.

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