Offshore reporting funds: J

4 share classes listed under J. Open a fund for its figures.

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Fund, identifiers and how many reporting periods are held. The figures are on each fund's own page.
Fund	ISIN	London ticker	Manager	Periods
Japan Flexible Equity Fund Class A4 GBP	LU0236176334	none	BlackRock (BGF / BGIF / BSF)	62020–2025
Japan Flexible Equity Fund Class D4 GBP	LU0827883363	none	BlackRock (BGF / BGIF / BSF)	62020–2025
Japan Small & Midcap Opportunities Fund Class A4 GBP	LU0204063480	none	BlackRock (BGF / BGIF / BSF)	62020–2025
Japan Small & Midcap Opportunities Fund Class D4 GBP	LU0827883017	none	BlackRock (BGF / BGIF / BSF)	62020–2025

Showing 1–4 of 4.

You must have held units on the reporting period end to be liable for that period.
The income arises on the fund distribution date, which is the period end plus six months (SI 2009/3001 reg 94(4)). That date, not the period end, decides which tax year it belongs to.
The same amount is added to your Section 104 cost. Report the income and forget the uplift and the money is taxed twice.
Whether it is taxed as a dividend or as interest depends on the fund's assets (ITTOIA 2005 s378A) and is not in this data. The manager's report states it.
An ERI figure in a foreign currency converts at HMRC's monthly rate for the month it arises. HMRC ask for a reasonable and consistent method (CG78310), and this is the one the site applies to ERI. For your trades: Where your broker gives the sterling amount you actually paid or received, we use it; otherwise we convert at HMRC's monthly rate for the month of each leg.

How UK Capital Gains Tax on shares works: the matching rules, the Section 104 pool and where offshore funds sit.