Interest from Fractional Bonds are paid to investors without any tax being deducted while interest from WiseAlpha Investment bonds are paid with withholding tax deducted.
Any income you earn from your investments in WiseAlpha Products forms part of your overall income that is subject to personal or corporation taxation rules. Interest payable to holders on money invested is charged to income tax in the tax year the interest is received. For example, interest received on 31 December 2018 is received in and taxable for the tax year 2018/19.
You should declare any interest and capital gains to the HM Revenue & Customs on a self-assessment tax return if you are an individual or inform your local tax office.
If you are in any doubt about your tax position you should seek independent tax advice.