CGT - Spousal Transfer - Treatment of Historic Reinvested Dividends

[Painter79]

I recently moved some Vanguard LifeStrategy accumulation units from my name to my wife's

We plan to sell some of these to realise a gain for this tax year, in her name.

The units have accrued dividends (reinvested) which are notionally payable* once each May when I was the owner.

For the purposes of CGT calculation, does the nil rate transfer from me to her mean that the allowable costs are carried across also? I have treated dividend payments as allowable cost when disposing in my own name previously, as the dividend is already subject to tax and does not fall under CGT.

[*Investment is a blend of index funds, dividends accrue near daily from large number of shares. The annual statement lists one dividend payment for the overall fund]