Kuerig Dr Pepper special dividend uk tax treatment

[estateexec]

Earlier this year I received the special cash dividend from the Dr Pepper Snapple / Keurig merger at $103.75 per share. Being a cash dividend I thought this would be taxed as UK Income on my 2018/19 tax return. However, I have just received a US Tax Return document via Computershare that splits the payment between Gross Income classified as Return of Capital and Gross Income classified as Dividend Income. I have also found reference to the $103.75 per share figure actually being $29.50 dividend and $74.25 Capital.
Could anyone advise what I need to put on my tax return. It now appears the dividend income is only the $29.50 per share element, but I have not sold any of my shares so do I still need to report the return of capital element as capital gains made in the tax year? Many Thanks

[pawncob]

Read this ( and other bits)
https://investors.keurigdrpepper.com/2018-06-26-Dr-Pepper-Snapple-Group-Sets-Record-Date-for-Special-Dividend-Contemplated-by-Keurig-Transaction-and-Provides-Estimated-Earnings-and-Profits

A return of capital is usually treated as a reduction in cost (but only up to 5%) so the gain is taxable in the UK.

[estateexec]

Thank you "pawncob" for your reply.
As I still have the same number of shares (but at a reduced value), can I defer reporting the capital gain until I sell the shareholding?
If not, would I have to use the "part disposal" HMRC rules for calculating the capital gain generated by this unrequested return of capital?

[pawncob]

https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg57826

You've received the money so now you must pay the tax due.

[pawncob]

As of today Pepper has changed the dividend to $29.50 per share and you should have received a tax rebate.

[AlanJD]

pawncob said 'As of today Pepper has changed the dividend to $29.50 per share and you should have received a tax rebate'

I don't understand this. The payment last summer was partly untaxed capital and partly 29.5 USD less withholding tax so surely nothing has changed.

Has anyone done any calcs on how the acquisition cost gets split between the repaid capital and the ongoing investment?