rajakkad maithan

Dear HMRC, I am planning to invest in an accumulation ETF and index fund in a General investment account ( outside of ISA/SIPP). Regarding accumulation ETF, the investment platforms comments are as follows - 'An accumulating ETF automatically reinvests any income from its underlying holdings back into the ETF, rather than paying it out (as with a distributing ETF)'. Regarding accumulation index fund, the investment platforms comments are as follows - ' Reinvests any dividends with the aim of growing your investments over time'. My question is in both these cases 1. Do I need to pay tax on dividends OR 2. Do I need to pay only CGT when I sell the fund and therfore no tax is due on dividends ? Many thanks Regards