An experimental study on the nature of spin-dependent excess charge carrier transitions at the interface between (111) oriented phosphorous doped ([P]≈ 10 15 cm −3 ) crystalline silicon and silicon dioxide at high magnetic field (B 0 ≈ 8.5T) is presented. Electrically detected magnetic resonance (EDMR) spectra of the hyperfine split 31 P donor electron transitions and paramagnetic interface defects were conducted at temperatures in the range 3 K≤ T ≤12 K. The results at these previously unattained (for EDMR) magnetic field strengths reveal the dominance of spin-dependent processes that differ from the previously well investigated recombination between the 31 P donor and the P b state, which dominates at low magnetic fields. While magnetic resonant current responses due to 31 P and P b states are still present, they do not correlate and only the P b contribution can be associated with an interface process due to spin-dependent tunneling between energetically and physically adjacent P b states. This work provides an experimental demonstration of spin-dependent tunneling between physically adjacent and identical electronic states as proposed by Kane for readout of donor qubits. 71.55.Cn, 73.40.Qv Phosphorus doped crystalline silicon (c-Si:P) is one of the most widely utilized semiconductor materials, with applications ranging from conventional microelectronics 1 to proposed and presently widely investigated concepts for spintronics 2 and spin-based quantum information processing (QIP) 3 . Silicon based spin-QIP and spintronics concepts aim to utilize the comparatively weak spin-orbit coupling present in this material, and the correspondingly very long spincoherence times 2,3 , as well as the impact of spin-selection rules on electronic transitions which can be used for spin readout 4 . Most of these applications involve electrical transport and spin manipulation at or near the silicon-silicon dioxide (SiO 2 ) interface, making the understanding of spin processes in this region extremely important. Numerous studies of spin-dependent transport and recombination at the interface between c-Si:P and SiO 2 have recently been undertaken, with the aim of identifying and understanding these mechanisms 5,6,7 , and showing that they can be utilized for the observation of very small ensembles of donors 8 and coherent spin motion 7,9 . Additionally, spin dependent transport in two dimensional electron gases at the c-Si/SiO 2 interface has been demonstrated 10,11 . However, no systematic study of such processes at high magnetic field has been conducted to date, with the only data at magnetic fields B 0 > 400 mT given by a single electrically detected magnetic resonance (EDMR) spectrum recorded at B 0 = 7.1 T and a temperature T = 4 K 12 .In the following, a systematic investigation of the spin dependent processes at the interface between c-Si:P and SiO 2 are presented for high magnetic fields (B 0 ≈ 8.5 T) at temperatures in the range 3 K≤ T ≤12 K.We show that the dominant spin-dependent recombination mechanism at low magnet...