I receive dividend payments from HSBC. The next dividend payment date is 25 April 2025. Would I include this in my 2024/25 tax return, or based on the payment date should it be declared in my tax return for 2025/26? I’m unclear whether the relevant date is the announcement date or payment date. 

Arthur Weller replies  

Interim dividends are usually taxed on the date they are placed at the disposal of the shareholder, which is usually the date of payment. Final dividends are taxed when they are 'due and payable'. If the date of payment of the final dividend is specified in the minutes, it would not become due and payable until the payment date. See HMRC’s Self-Assessment Income Manual at SAIM5040.