Santander 'Dividend' paid 04-May-2021

Hi I'm hoping for help understanding the nature (capital vs income) of the Santander dividend paid on on 04/05/2021. According to the Santander website, this was "...paid under the resolution for the distribution of share premium approved at the Bank’s general shareholders meeting on 27 October 2020”. To settle an estate in the UK, I need to know whether this dividend should be reported as a ‘capital’ or ‘income’ distribution to HMRC and the beneficiaries. On one hand: (a) The usual Spanish 19% withholding tax was not deducted, which suggests to me it’s capital. (b) It's apparently paid from the 'share premium' reserve also says 'capital' to me. On the other hand: (c) Hargreaves Lansdown have listed the payment as 'foreign income' on their annual tax certificate report and (d) I believe that, if Santander were a UK company, such a dividend would be treated by HMRC dividend income. 3 hours phoning HMRC got me nowhere. Can anyone hear help, please? TIA

During the moderation delay, I believe I've found the answer buried on the Shareview/Santander website. According to this: [link removed] it's to be treated as a capital distribution. It seems that HL's tax certificate is misleading and/or incorrect. ATB

Hi,
Please refer to:
Dividends and other company distributions: foreign dividends
Thank you.