Dividend record date and payment date, which one matters?

Hi, I never seem to find a proper answer online. I receive dividends above the threshold, but from a tax return perspective, which one matters between record date and payment date? A company I hold shares in has the annoying habit of recording dividends in march and paying them in may. So if record date for the final dividend is march 2023 and payment date is may 2023, which tax year are they for?

Hi barbican79,

Please refer to SAIM5040 - Dividends and other company distributions: company law as this confirms the details on the different types of dividends
so you will need to know which type is paid to you.

Thank you.