Dividends and Equalisation Payments and Self Assessment

[BritPop]

Is anyone able to explain in fairly simple terms what I do about recording equalisation payments on a self assessment return?

Lets, say I've got an amount of money in a fund in a GIA. During the tax year I receive X in dividend and Y in equalisation payment.

The X is dividend income and I record that as such.

What do I do with the Y amount? Is that just for an eventual capital gain calculation or do I need to record it somewhere? Google searching seems to suggest it's return of capital so need to factor in on any capital gain calculation in the future.

https://www.gov.uk/hmrc-internal-manuals/capital-g...

Thanks !!