If one or more at-death bank accounts are merged into a single new holding account on death of the deceased, that new holding account may then go on to generate income (e.g. interest).
The bank accounts which existed at death will be recorded as assets of the estate in the normal way and their balances realised in Probate Plus into a cash tracking account in the name of the new combined holding account.
If the holding account produces any income during administration then in order to record the income you will also need to set this holding bank account up as a source of income. This is done by adding an "income only asset" which is a special hidden asset with a zero balance. Use the tick-box to mark it as an "income-only" one when adding the details of the holding account.
Income-only assets are used to provide a source for income but do not appear in the list of assets of the estate.
Some related articles:
https://lawsystems.zendesk.com/hc/en-gb/articles/207607226-Recording-asset-details-PPv5-