Excess Reportable Income & Potential Refund

Hi, I currently hold units in a UK reporting fund which I believe I will need to pay excess reportable income on. My questions are: - if my fund only holds equities/shares I believe the ERI should be reported as a dividend, therefore can I use my annual dividend allowance to cover some or all of the ERI due instead of having to complete a self-assessment? - if I sell some or all of my units after my fund's reporting date, is the tax on the ERI pro-rated or do I need to pay it all even though I won't receive the reported amount of income as I no longer hold the units? Thanks! DM

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