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Employee mortgage offset against savings

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I can get an employee offset mortgage at a rate of 2.25% - as this is less than HMRC's employee benefit rate of 3.25% I realise I will have to pay tax on the difference. So if the difference means I pay £500 less in interest, I'll pay tax on 20% of that, so £100.

But if I have savings in the offset linked account that reduce the interest I pay, is this also taxed in the same way? So if my savings mean that I reduce my interest payment by a further £500, do I have to pay an additional £100 in tax?

How would HMRC know how much the offset account is reducing the interest I pay?

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