Declaring incomes from inheritance: SA107 (R185) and SA106

Hi, My mother passed away in 2023. She left me under her will: (A) 1/3 of her foreign stocks (devise and bequest) and (B) 2/5 of her residuary estate (residuary) that are mainly savings under her bank accounts. I have read from the SA107 form that it is for reporting income from the “residue” of the estate of a deceased person for each year during the administration. As such, am I right that: 1) For dividend: I understand that I am treated as if I had owned 1/3 of my mother’s stocks from the date of my mother passed away. I have added all the dividends for my 1/3 share of my mother's stocks for tax year 2023/2024 (all dividends for tax year 2023/2024 were accrued during the administration period). May I ask where I should enter this figure, whether as a dividend income under SA106 or report through SA107? 2) For residuary estate: Am I right that, the interest incomes derived from my mother's savings during the administration period (within tax year 2023/2024) should be reported under SA107? Thanks in advance for your help!

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