yeah, i go in to 40% this year
must be the oil price as the RNS wasn't a big one and and oilers tend to get sold on news after the intial spike
dividends are taxable income that you have to declare.... but you don't have to pay any tax on them if you are a basic 20% earner
as long as you stay below the capital gains threshold
you can also just phone up the taxman and he will also tell you what you need to do
if you ask HL they will give you a better answer and will prob send you a booklet