Interest income

Can you give me all of the precise wording of the question and answer as under the accrued income scheme I would have expected to see both the interest received in June (6/12) plus the accrued income at the date of sale - sorry I don't have the Kaplan material to refer to and I am not sure from what you have said whether the answer has or has not included this?

Mathew purchased 200000 pounds nominal value gilts, paying interest at 1% for 211000 pounds on 1st Sept 2017. interest is payable half-yearly on 30th Jun and 31st Dec. he sold the gilts on 1st Dec 2018 for 213000 pounds including accrued interest. how much will Mathew include in savings income in respect of gilts in the tax year 2018/19? A) 833 B) 2000 C) 1000 D) 1833 interest received 30th Jun 2018 (200000*1%*6/12) = 1000 interest accrued from 1st Jul 2018 to 30th Nov 2018 (200000*1%*5/12) = 833 total interest income = 1833. can you please explain the calculation of interest received bit? thanks.

As I stated in my first reply "as under the accrued income scheme I would have expected to see both the interest received in June (6/12) plus the accrued income at the date of sale". You have confirmed it is the application of the accrued income scheme and therefore the answer is as stated.