iShares Core MSCI World UCITS ETF
Accumulating, equity, Irish, iShares III plc. ISIN IE00B4L5Y983. Reporting period ended 30 June 2025.
The answer
For the reporting period ended 30 June 2025, iShares Core MSCI World UCITS ETF reported excess reportable income of USD 1.534233 per unit. The income is treated as received on 31 December 2025, which falls in the 2025/26 tax year, and is taxed as a dividend. At the Bank of England spot rate for that date (USD 1.3451 to the pound, published 31 December 2025), that is £1.1406 per unit.
What to do with it
If you held the fund in a general investment account on 30 June 2025, multiply the units you held that day by £1.1406. For example, 100 units is £114.06. Declare it on your 2025/26 return: SA106 (Foreign), under dividends from foreign companies, or SA100 page TR3 box 6 when your total foreign dividends are £500 or less. Then add the same £114.06 to the fund's allowable cost, so the income is not taxed a second time as gain when you sell. Units held inside an ISA or a pension have nothing to declare.
Your figure
Units times £1.1406. The figure you type stays in your browser; nothing is sent anywhere. Fractional units count: enter them as your platform shows them.
The working
Reporting status On the list
On HMRC's approved offshore reporting funds list, edition dated 6 October 2026 (read 13 October 2026). Gains on a reporting fund are capital gains; the price of that status is declaring the excess above.
History
| Period end | Distribution date | Per unit | BoE rate (date) | Sterling per unit | Tax year |
|---|---|---|---|---|---|
| 30 June 2025 | 31 December 2025 | USD 1.534233 | 1.3451 (31 December 2025) | £1.1406 | 2025/26 |
| 30 June 2024 | 31 December 2024 | USD 1.461900 | 1.2529 (31 December 2024) | £1.1668 | 2024/25 |
| 30 June 2023 | 31 December 2023 | USD 1.382400 | 1.2747 (29 December 2023) | £1.0845 | 2023/24 |
| 30 June 2022 | 31 December 2022 | USD 1.285700 | 1.2039 (30 December 2022) | £1.0679 | 2022/23 |
| 30 June 2021 | 31 December 2021 | USD 0.965800 | 1.3477 (31 December 2021) | £0.7166 | 2021/22 |
A period that has ended without a published figure is not shown; it is listed when the issuer publishes. Figures from the issuer's reports as read on 10 October 2026; this page was built on 13 October 2026 and is rebuilt when the data changes.
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This page states one fund's published figure and the rule that applies to it. It is not advice, it does not know what you hold, and it does not say whether to hold this fund. Your own return depends on your units at each period end and on everything else on it. See the Disclaimer.
Sources
Issuer reports (iShares, read 10 October 2026): ishares-iii-report-income-2022-emea.xlsx; ishares-iii-report-income-2021-emea-updated.xlsx; ishares-iii-rti-may-23.xlsx; ishares-iii-plc-reportable-income-2025.xlsx; isharesiiireportableincome2024.xlsx. Exchange rates: Bank of England Database, daily spot exchange rates against sterling (foreign currency per pound), series XUDLUSS (US dollar) and XUDLERS (euro); where no rate is published for the distribution date, the last published rate within the preceding seven days, with its date shown. HMRC: Approved offshore reporting funds, list dated 6 October 2026. Law: Offshore Funds (Tax) Regulations 2009, regulations 94, 95, 96 and 99; HMRC helpsheet HS284 (2025) section 6; SA106 notes and SA100 (2026) page TR3. Corrections: none. A corrected figure is published here with the date of the correction and the figure it replaced. hello@allocra.co.
Your whole record
The figure for your whole record, with the units you held on each date and the base-cost adjustments, is in the Ledger. The free seat does the record; the subscription does the workings. Sign in or see what to declare.