HMRC Reporting status change before becoming UK resident

I am a currently a non-resident UK citizen, resident in the US. I will be returning to the UK next year and will be a UK tax resident for the 2024-2025 tax year. Before I leave the US, I am trying to dispose of any investments I have that are not HMRC reporting funds, so the tax when I do sell will not to be subject to OIG. Since 2016 I have owned a US based ETF that was originally an HMRC non-reporting fund. In 2022, the ETF became a reporting fund. I have read in IFM13360 that IF I were a UK tax resident/payer during the transition from non-reporting fund to reporting fund, that I could elect to deem to have disposed of the fund and then rebought on the date it transitioned to a reporting fund, pay the tax due then, and then treat the gains going forward as HMRC reporting (and therefore capital gains not income). However I was not a UK tax resident on the date or year of the transition so this is not a declaration I could make or tax I would have had to have paid in that year. What would be the rule for this ETF, if I were to sell while UK resident and subject to UK tax, given that 1) I would sell whilst it was an HMRC reporting fund 2) the ETF would have been a reporting fund for the whole time I was a UK tax resident 3) The fund changed from non-reporting to reporting whilst I owned it, but before I became a UK tax resident, i.e. I bought and owned the ETF while it was a non-reporting fund, and it made significant gains while a non-reporting fund, but I was a non-UK resident for the entire time it was a non-reporting fund. Would all gains from the purchase in 2016 be subject to OIG tax, or as it was a reporting fund for the entire time I was a UK tax resident would it be considered normal capital gains?

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