Hi, I moved to UK in Mar 2023 and hence this is my first self assessment. I received dividends in the form of shares of one of my stocks in March 2023. I kept these shares and sold it in May 2024. In the purpose of self assessment for the tax year 2023-24, should the total amount of income from selling these shares be considered as dividend in 2023-24 tax year or only the increase amount of value (if any) of these shares comparing with the value I received in Mar 2023 would be considered as Capital Gain Tax? In general, how would dividends received in term of shares be taxed. Would it be taxed only when it was sold or once it received in the account?