Dexi;250799 wrote:Very interesting , thanks . Does the ERI need to be recorded separately on the form , or just added in to the total figure for income ?
AFAIK, it's just like any other investment income from the ETF; add it onto the ordinary distributions on the Self Assessment. There's no separate box (unless they've added one recently).
Of course it's income that's been reinvested in the ETF, so also add it on to your record of the holding's book cost if you don't want to be double-taxed on gains later.
Might be worth putting some "yes I know about ERI and have included it" comment in the "Other information" box given a big part of HMRC's agitation about this seems to be retail punter ignorance.