I am the executor for a deceased person's Estate
I have completed all tax returns and now to have prepare R185 forms for the residuary beneficiaries
All distributions took place within the 2020/21 tax year
Non-ISA dividends were received either from AIM listed companies or UK unit trusts only
Do I enter these in Box 18 or Box 21?
And (while I'm on) do I enter the net dividends (92.5% of the dividends) in the upper box and the tax deducted (7.5% of the dividends) in the lower box?
Thanks in advance for any assistance