Testamentary dividend income declaration - overseas estate with a UK beneficiary

In order to file a personal tax return as a beneficiary of an overseas estate with dividend yielding shares, at what point does the UK individual become liable to taxation on any dividend income from the overseas estate? Is this only at the point of transfer of ownership out of executor administration in to an account belonging to the beneficiary through overseas probate distribution? Any testamentary dividend income up to that point being paid in the country of administration/probate.

Hi
Any dividends yielded by the shares after they are distributed to the beneficiary, would be taxable. Up to the point of distribution, they are still part of the estate.