Income and Dividend taxes

GenX0212

@probate_slave thank you, you have been so incredibly helpful. If I can I indulge you for one more (hopefully final) question please.
Does the tax fall due relative to the payment date or the record date
i.e. does the following apply to tax year 24/25 (record date) or 25/26 (payment date). I am reading conflicting advice online.

Many thanks 

probate_slave

I believe it's the payment date that's relevant for income tax. The record date will be within a couple of days of the ex-dividend date.

GenX0212

One more 

How do we treat a pension payment recieved after death I.e. paid in arrears
Is this considered as income to the estate or do we include it as part of the estate value at time of death?

probate_slave

Pension arrears and lump sum benefits are normally assets of the deceased estate, liable both for IHT and income tax on the deceased.
In some rare cases (eg alternatively secured pension funds) they are treated differently, as discussed in the IHT400 notes to schedule IHT409.