Hi,
It is the date that you receive the dividend that is used for tax purposes and the exchange rate on that date, not the date you actually convert the currency to sterling.
Foreign currency is considered an asset and its disposal can give rise to a chargeable gain or allowable loss (
CG78300 - Foreign currency: introduction).
Under the terms of Self Assessment, we do not provide an official exchange rate and the onus is on the individual to use a just and reasonable exchange rate for each acquisition and disposal. For your convenience, there are exchange rates at
Exchange rates from HMRC in CSV and XML format and for older rates at
Exchange rates.
You are free to use any of the supplied rates or one of your own choosing.
Thank you.