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Index Fund Dividend Payout Taxes - What Tax Year?

For example.

You have an Index fund that is an Income type and pays out Dividends

Ex-Dividend Date is: - 1st of April 2021

Record Date is: - 31st of March 2021

Payable Date is: - 29th of May 2021

Are the dividends taxed during the tax year of 2020-2021 or 2021-2020?

Thanks.

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