Is the Personal Savings Allowance (PSA) per account or per individual?

It is per person, here's an example of how it works:

• A customer who is a basic rate taxpayer has 2 x non ISA savings accounts with two different banks.
• They earn £600 interest on each account in a tax year, for a total of £1,200 interest.
• They will have to pay tax on the £200 that is above their allowance. (£1,200 interest minus £1,000 PSA = £200).
• It is the responsibility of the customer to declare this to HMRC. Where possible those with savings interest above their PSA, they will have any tax they have to pay collected by HMRC, through a change to their tax code.