Adjusted Net Income - Reinvested Share Incentive Plan Dividends

Hello, I am calculating my adjusted net income for the year. I hold some company shares in a Share Incentive Plan (SIP). The company has paid a dividend this tax year that I have reinvested. As per (https://www.gov.uk/tax-employee-share-schemes/share-incentive-plans-sips) you do not pay income tax on these shares if you hold them for 3 years. I want to know if I need to include the value of these reinvested dividend shares in my adjusted net income calculation? Thanks

Hi,

No.

Thank you.