@Raz @David For an accumulating ETF the reinvested dividend amount, which is called “excess of reported income”, can be found in the Literature section of an ETF provider. For example, iShares SWDA has a taxable dividend deemed paid at 31/12 each year. This is roughly the same amount of income that the distributing version of the ETF distributes, if a distributing version exists. See page
https://www.ishares.com/uk/professional/en/products/251882/ishares-msci-world-ucits-etf-acc-fund
and spreadsheet provided there:
All providers of accumulatung ETFs are required by law to report this information for both investors and tax authorities to use.
The reason is simple. If there were not this reporting regime then people could use accumulating ETFs to implement tax avoidance schemes.
Thus the takeaway message is that we are not notified, but if we hold an accumulating ETF in a taxable account then we have the responsibility to look this up ourselves. Personally, I find this a nuisance, but there we are. It adds a few minutes each year to my tax return preparation work. Alternatively, I can avoid it by making sure I never own a share of an ETF on the date of its excess income distribution, eg 31/12 in the case of SWDA.
To make things more difficult, even distributing ETFs, like VUSA, have “excess of reported income” in addition to their distributed dividends, meaning that these may have 4 quarterly amounts to report for tax, plus the 1 additional excess amount that was not distributed, so 5 amounts in total to account for on my tax return. So the problem of needing to look up on the iShares website, or other provider, cannot be avoided by owning only distributing ETFs.
No broker I know of helps clients by reporting to them the amount of the undistributed income. We are on our own to find it from the ETF providers’ websites.
All this hassle is avoided of course if you hold the ETF in an ISA. Maybe that is the case for you. I hope my answer at least helps you know how to find the cash value of the dividend reinvested in your accumulating ETF.