R185 (estate) and Santander Dividends

Alan_P_2

Hi,

I am struggling to find out where I should enter the values for the dividends paid by Santander to the estate during the period of administration on the R185 (estate) form.

Santander paid their dividends to the estate after taking off 19% Spanish tax. 

When HMRC was given the final information of the income by the estate under administration, including being told of the dividend payment from Santander, they neither added any extra tax for the dividend payment, nor did they reduce the tax payable due to to tax being paid in Spain (so effectively the tax due to HMRC by the estate was exactly the same as if no Santander dividends had been received).

But presumably I still have to account for it on the R185 form and the possibilities seem to be:  in section 18;  in section 21;  in sections 22&23;  and possibly also 24.

Some help would be very much appreciated.

Thanks in advance

Alan