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Your surmise that interest credited to a joint account is split for tax purposes 50/50. However, the interest on the fixed rate bond owned by one of the account holders accrues to their tax account and should be declared on their annual self assessment tax return. The fact that after receipt it is paid into the joint account is irrelevant.
Remember that the first GBP 1000 of interest is tax free in the recipient's hands. This is why deposit takers no longer deduct Income Tax (IT) from deposits when crediting interest.
I do hope that you have found my reply of assistance.