Shareholder Tax on outstanding Dividends over several tax years

FantasticVoyage

I’m assisting an elderly relative and don’t know what to do regarding this situation.
My aunt has quite small certificated shareholdings in UK equities and has always had dividends paid via cheques. Unfortunately she hasn’t been paying them in and so the dividends need reissuing.

I’ve been helping to get these paid directly to her bank a/c but after several years of not paying in cheques, the total outstanding amounts now exceed the £500 dividend allowance.
If she had paid these in when she received them, no tax would have been payable. 

My question is - does anyone know whether she should notify HMRC this tax year of the amount or were the divs deemed taxable when the companies issued the cheques?
Thanks if anyone can help. The HMRC website is very vague on this.

masonic

They would be deemed taxable on the distribution date, not the date the cheque was received or paid in to a bank. The date on the (original) cheques will be ok to categorise into tax years providing it wasn't very close to the start of a tax year.