CSH2 Excess reportable income

The fund distribution date is the following 30 April, deemed to occur six months after the end of the reporting period, which is at 31 October.

So the ERI of 31/10/23 will be reported 30/04/24 and taxable in the UK tax year 2024-25. If you had held the fund on 31 October 2022 then the first screenshot above shows that there is no ERI to declare for the 2023-24 UK tax year.

Unfortunately, there is no way to know what ERI will be declared at the approaching 31 October 2023. We will only learn that sometime after.

2 Likes