I have a lump sum on deposit with the EBS in Ireland (approx 60k) and have been living in the UK for the past 4 years. I reclaimed the DIRT paid on the account as a non-resident for the first 2 years that I lived in the UK which was a payment over the 2 years of approximately €1100. As this is affectively additional income, should I be declaring this to HMRC as income? I was going to claim the last 2 years also but do not wish to have any penalties or extra tax to pay at any later date. Any advice would be appreciated.