CGT for accumulation funds

I bought shares from 5 OEICs. They are all accumulation funds, meaning all income is not distributed but automatically reinvested within the fund, and this reinvested income will inflate the share price. According to the year-end statement, I was told that there were £10,000 “notional dividends” during 2023-24 and they were not actual cash payments. The year-end statement also indicated that there were £4000 equalization payments. Later in the year, I sold shares of 2 OEICs. My questions are: (a) On income tax self assessment, do I have to report these “notional dividends” which were not actual cash income? If I have to report this notional income, I should report £6000 only (£10000 - £4000). Am I correct? (b) For CGT reporting, to calculate the capital gains, I should first adjust the acquisition cost of each OEIC as follows: Original acquisition cost + all notional dividends received under that OEICs (if these notional dividends were reported in the income tax self assessment) I don’t have to make adjustments for equalization payments as the capital has not been returned and it does not affect the acquisition cost. Am I correct? Thank you.

Hi,
As it is automatically reinvested by the company, you do not declare this. For the capital gains, nothing has been sold yet so we cannot comment as legislation may change.
Thank you.