Gains from non-reporting Offshore Mutual Fund Redemption

I redeemed a few foreign mutual funds. Are the gains from the non-reporting Offshore Mutual Fund Redemption taxed as income and reported in Foreign Form SA106 Box 41 'Gains on disposals of holdings in offshore funds (excluding the amounts entered in box 13) and discretionary income from non-resident trusts'?

Hi,
The main effect for UK investors who have invested in non-reporting funds, as opposed to reporting funds, is that on disposal of their interests they will be liable to tax on any gain arising as if it were income (that is, an offshore income gain, or ‘OIG’) instead of as a capital gain. 
Please have a look at:
Investment Funds Manual
and helpsheet HS265:
HS265 Offshore funds Published 6 April 2023.  
This income is declared in box 41 of SA106:
Self Assessment: Foreign (SA106).
Thank you.