How to calculate CGT on a sale of acc units under 30 days before dividend

[EthicsGradient]

This is, I think, theoretical for me, because I intend to sell the remaining accumulation units in an OEIC before the end of the tax year. But it could be a real situation for somebody. Here's the scenario:

1000 OEIC accumulation units owned at the start of the year, total acquisition cost (initial purchase plus previous accumulation amounts) £8000.

Feb 1st: units go ex-div, with a declared dividend of £0.30 per unit
Feb 15th: 200 units sold at £15, so £3000 gross proceeds.
Mar 1st: dividend effectively paid, ie £300 which is liable to income tax, but can be allowed as an acquisition cost.

If there hadn't been any sale, you'd just count the £300 as another acquisition cost for the entire holding. But there was a sale, less than 30 days before. Should that sale, under the 30 day rule, be matched first with the effective investment on March 1st, and then as a sale of a smaller number of units in the pre-Feb holding? If so, how do you match it, since there weren't any new units on March 1st, just an adjustment in the cost basis for the holding of 1000 (or is that 800?)

Since it's only about the amount of a dividend, it's unlikely in practice to make a big difference in the amount liable to CGT. But is there an obvious way to present the figures to HMRC if you have to?

I've done this, effectively, so far this year. Since I intend to sell the rest of the holding this month, I don't think how it's calculated will end up making any difference, and I can just present it as the total of costs, and proceeds from sales. But if I were to retain some of the holding, I might need to know what is expected.

[scrumpyjack]

This is, I think, theoretical for me, because I intend to sell the remaining accumulation units in an OEIC before the end of the tax year. But it could be a real situation for somebody. Here's the scenario:

1000 OEIC accumulation units owned at the start of the year, total acquisition cost (initial purchase plus previous accumulation amounts) £8000.

Feb 1st: units go ex-div, with a declared dividend of £0.30 per unit
Feb 15th: 200 units sold at £15, so £3000 gross proceeds.
Mar 1st: dividend effectively paid, ie £300 which is liable to income tax, but can be allowed as an acquisition cost.

If there hadn't been any sale, you'd just count the £300 as another acquisition cost for the entire holding. But there was a sale, less than 30 days before. Should that sale, under the 30 day rule, be matched first with the effective investment on March 1st, and then as a sale of a smaller number of units in the pre-Feb holding? If so, how do you match it, since there weren't any new units on March 1st, just an adjustment in the cost basis for the holding of 1000 (or is that 800?)

Since it's only about the amount of a dividend, it's unlikely in practice to make a big difference in the amount liable to CGT. But is there an obvious way to present the figures to HMRC if you have to?

I've done this, effectively, so far this year. Since I intend to sell the rest of the holding this month, I don't think how it's calculated will end up making any difference, and I can just present it as the total of costs, and proceeds from sales. But if I were to retain some of the holding, I might need to know what is expected.

My view would be that the 30 day matching rule does not apply because you did not engage in a transaction to buy more units. There was simply an adjustment made to the cost of the units you already had to reflect the accumulation of the dividend. There is no transaction to match to.