Exchange rate and time of exchange for tax

[flydigital]

If I earn $1,000 in the United states in January 2019, paid into a US bank account and then chose to send that money to my UK bank account in January 2020, how do I report this in my SA return?
Is the exchange rate and the moment I have received this income January of 2019, or January of 2020?

Asides from the moment of earning the income, the exchange rate when I earned the money and the rate when I actually exchange it to sterling may be very different.

Thanks for any info anyone can offer on this.

[DavidTreitel]

Was this employment income? Business Income? Investment Income? Capital Gain? Where are you domiciled for UK tax purposes? Are you a US citizen, green card holder or resident?

[flydigital]

Permanent UK citizen.
Not a US citizen

Income is from dividends from stocks.

[DavidTreitel]

The exchange rate is the date the dividends were due - January 2019. The income is UK taxable in 2018-19. You will have had 15% US tax withheld and can claim double tax relief in the UK for that US tax.