Kirk

I'm completing a Trust & Estate Tax Return. One of the dividends I received as executor was subject to a reissue fee as it had previously been sent by cheque to my deceased aunt and returned. It then was reissued to me as executor. The dividend confirmation states £153.22 for the dividend, but after the reissue fee of £40 I received £113.22. My question is do I declare £153.22 on the return or £113.22?