Dividend held by share registrar during probate - which tax year to declare?

As main beneficiary in a will, I was sent dividend payments in 2023/4 which corresponded to dividends paid out in 2022/3 - but were held by the registrars during the probate period. The companies in question sent out the dividend but they were not passed on to me until much later. Can I declare them (retrospectively) in my 2022/3 return? Or do I have to declare them in the year they landed in my bank account?

Hi ,
 

You declare the dividends in the tax year in which you receive them . Thank you .

Hi there, thanks for the response. The point is that most of the payments were released by the companies in question in 21/22 and 22/23. They were held by my share dealing platform until probate was finished (and in fact quite a long time after that due to some issues at their end) so ended up being paid all together in 23/24. This response seems to clearly indicate that the date of payment is treated as the date the dividend was issued: https://community.hmrc.gov.uk/customerforums/pt/5cfacc99-9c1e-ef11-a81c-002248c70e35 So it would seem that the declaration should be the year of issue of the dividend, not the receipt of the payment

Hi,
You can see guidance here:
SAIM5040 - Dividends and other company distributions: company law
Thank you.