Capital Gains and Accumulation Units

[paulatscafell]

Hi All,

I am hoping someone may be able to clear something up for me concerning some accumulation units. I made the following buy / sell transactions:
24/07/2018 buy 3,448.2759 acc units @ £1.450 cost £5000.00.
08/08/2018 buy 6,818.8011 acc units @ £1.468 cost £10,010.00.
s104 holding 10,267.0770 units cost £15,010.00 average cost £1.462.
Ex dividend date 03/09/2018.
10/10/2018 sell 3,573.9814 units proceeds £5,000.00.
11/10/2018 sell 3,607.5036 units proceeds £5,000.00.
12/10/2018 sell 3,085.5920 units proceeds £4,150.12.
Notional dividend £14.75 due 31/10/2018.
18/12/2018 buy 10,447.8849 acc units @ £1.338 cost ££13,979.27.

Am I right in thinking that I can't actually use the notional dividend of £14.75 to increase the purchase costs of the s104 holding held at 08/08/2018 as I sold all the units before the notional dividend date due 31/10/2018? Likewise I can't carry the dividend forward to increase the cost of my purchases on 18/12/2018? For information all the accumulation units are in the same fund.