Qualifying Interest Income

Hi: If a UK investment trust declares a distribution of say 1.2p per ordinary share, where they declare 0.9p ps as dividend income with 0.3p ps treated as “qualifying interest income” in my self-assessment tax return do I declare having received (on a per share basis) (a) 1.2p dividend (in SA100 TR3 Box 5 Other Dividends) or (b) 0.9p dividend (in SA100 TR3 Box 5 Other Dividends) and 0.3p interest (in SA100 TR3 Box 2 Untaxed UK Interest)? Thank you. Regards 

Hi,

It will be 'b'.

Thank you.