When to pay dirt on uk account

I am self employed and doing my accounts for 2014.

I need to include a dirt payment on a sterling account in the UK.

The interest isn’t added to my account until april 2015.

There are eight months interest earned in 2014. Do I have to pay the 8 months that are not added yet or do I wait to pay the 12 months when I’m doing my 2015 accounts.

Deposit interest tax is based on pay date, not accrual period.

Hence, this forms part of your 2015 tax return.

As your interest is in the UK and you declare this to the Irish Tax, can I add to this with another related question, How to you calculate exchange rate from £ to € for tax purposes ?

Roker, you can use the exchange rate on the day of receipt, or the average one Revenue issue for each year.