Perpetual account accruing interest until closure: when to declare them?

Hi, I have a bank account that has been accruing interests for more than 15 years. It's a special king of foreign account (from the EU) where interests are reinvested and the money cannot be accessed until closure. There is no time limit as to how long the account can be kept open. I am not sure as to when to declare these interests. My understanding from the "Savings and Investment Manual" is that if the money cannot be accessed, they don't have to be declared until closure. However, does that mean that I would have to declare the whole 15 years worth of interest at closure on SA106, even though I have not been a UK tax resident for that long (

Hi, 
 

That is correct as the interest is accessible when you are UK resident  . Thank you.