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Contents

Official guidance
Savings and Investment Manual

SAIM · Savings and Investment Manual|||saim-savings-and-investment-manual

  • SAIM1000 · Savings and investment income: overview and contents
  • SAIM2000 · Interest: overview and contents
  • SAIM3000 · Deeply discounted securities: overview and contents
  • SAIM4000 · Accrued Income Scheme: overview and contents
  • SAIM5000 · Dividends and other company distributions: overview and contents
  • SAIM6000 · Collective investment schemes: overview and contents
  • SAIM7000 · Artificial transactions in futures and options: overview and contents (this guidance applies to disposals of futures and options before 6 April 2013)
  • SAIM8000 · Annual payments: overview and contents
  • SAIM9000 · Deduction of tax: overview and contents
  • SAIM10000 · Relief for interest paid: overview and contents
  • SAIM11000 · Transfers of income streams
  • SAIM12000 · Peer to peer lending
  • SAIM20000 · Links to other HMRC Manuals
  • SAIMUPDATE001 · Savings and Investment Manual: update index
  1. Savings and Investment Manual
  2. Savings and Investment Manual|||saim-savings-and-investment-manual

SAIM | Savings and Investment Manual|||saim-savings-and-investment-manual

From HM Revenue & Customs · Savings and Investment Manual

An explanation of how certain types of income from savings and investments are taxed

Contents14 entries

  1. SAIM1000Savings and investment income: overview and contents
  2. SAIM2000Interest: overview and contents
  3. SAIM3000Deeply discounted securities: overview and contents
  4. SAIM4000Accrued Income Scheme: overview and contents
  5. SAIM5000Dividends and other company distributions: overview and contents
  6. SAIM6000Collective investment schemes: overview and contents
  7. SAIM7000Artificial transactions in futures and options: overview and contents (this guidance applies to disposals of futures and options before 6 April 2013)
  8. SAIM8000Annual payments: overview and contents
  9. SAIM9000Deduction of tax: overview and contents
  10. SAIM10000Relief for interest paid: overview and contents
  11. SAIM11000Transfers of income streams
  12. SAIM12000Peer to peer lending: Contents
  13. SAIM20000Links to other HMRC Manuals
  14. SAIMUPDATE001Savings and Investment Manual: update index
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