Form 12 income tax return - what Govt bond income to declare?

[Protocol]

I purchased a small amount of an Irish Govt bond, with a low coupon 0.20%.

On the day I purchased it, the following transactions appeared on DeGiro

"Bought coupon = -9.84", that is a minus figure

Within a month, the regular coupon appeared: Coupon = 10.11

Exactly a year later, the regular coupon was paid again = 10.11


From reading discussions elsewhere on the WWW, I think the amount to declare in the Form 12 is the straight 10.11 coupon, but I wanted to double-check.

Thanks.



Also, if the negative bought coupon is not income, is it a capital transaction?

 

[jpd]

No, it is the accrued interest you paid to the seller - in reality, you only received 0.27 in the first year, not 10.11

You paid the interest accrued of 9.84 from the date of the previous interest payment to the date of purchase to the seller