Foreign dividend income from US ETFs which hold US bonds

I own a non UK Exchange Traded Fund which holds US Treasury Bond. The fund is structured as a Mutual Fund Trust and it distributes dividend income from the equities to its unit holders. May I ask these type of income can be classified as dividend income or interest income? Known that dividend income would be classified as interest income. Thanks

Hi

An Exchange Traded Fund (ETF) is a form of Collective Investment Scheme and contains a pool of investments (‘the scheme property’) derived from the contributions of investors.
The pool of investments is divided into equal portions called shares, and investors hold a number of shares depending on how much they have contributed.  
The investors in the ETF are beneficially entitled to an undivided share of the investments subject to the ETF and are referred to as shareholders.
The price of shares is determined by the Authorised Corporate Director of the ETF (usually on a daily basis) at the current market value of the investments held in the fund.  
Equities are treated as dividends, Bonds are treated as income and commodities only as capital gains.  
All of the assets are subject to capital gains tax.

Thank you

Dear HMRC, I have further question on the ETF(dividends), the US-ETF invest 95% of US-Gov Bonds with buy-write strategy, 80% of dividend generate from "buy-write strategy" according to product factsheet. According to SA108 guide, distributions of the offshore funds that invest over 60% of interest bearing assets should treat as interest instead of dividends. In such case, should it be treated as dividends or interests? 

Hi terrywykwong,
If you meet the criteria, it will be interest.
Thank you.