Rental and dividend incomes

Dear Sir/Madam My mother passed away in Feb/2023 and she never resided in the UK. According to my mother’s will, my sister (also the executor) is entitled solely (100%) to her rental property (“Flat A”) in Hong Kong. During the administration period, tenant of Flat A was still paying monthly rents to my mother’s bank account in Hong Kong. After the probate was granted and we were able to access/distribute the funds in my mother’s bank account abovementioned, my sister transferred me some rents from Flat A (as a gift). May I ask if the rents from Flat A that were given to me by my sister is counted as my taxable income and be reported through SA107? Separately, I recently found out that I was mistakenly given more dividends, which were accrued during the administration period, than what I was entitled to based on the number of stocks that my mother had left me under her will. The excess dividends were sent to me in Oct/2023 and I have already returned them in Sept/2024. May I ask if the excess amount that I received in Oct/2023 is counted as my taxable income for tax year 2023/2024, in addition to my fair share of dividend incomes? Thanks in advance for your time! Eric

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