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SAIM1000 | Savings and investment income: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview: the Savings and Investment Income Manual (SAIM)

This section of the Savings and Investment Manual introduces the manual, explains how to find what you want in it, and summarises aspects of the tax rules that are common to all forms of savings and investment income.

Contents

Contents18 entries

  1. SAIM1010Savings and investment income: what is in the Savings and Investment Manual
  2. SAIM1020Savings and investment income: what is not in the Savings and Investment Manual
  3. SAIM1030Savings and investment income: how to use the Savings and Investment Manual
  4. SAIM1040Savings and investment income: feedback on the Savings and Investment Income Manual
  5. SAIM1060Savings and investment income: what is savings and investment income?
  6. SAIM1070Savings and investment income: priority of charging rules
  7. SAIM1080Savings and investment income: rates of tax on savings and investment income
  8. SAIM1090Savings and investment income: savings and dividend income is the highest part of total income
  9. SAIM1100Savings and investment income: tax is charged on the ‘gross amount’ of income
  10. SAIM1110Savings and investment income: tax on savings and investment income: example for tax year 2019-20
  11. SAIM1112Savings and investment income: tax on savings and investment income: starting rate for savings
  12. SAIM1120Savings and investment income: tax exempt savings
  13. SAIM1130Savings and investment income: foreign income
  14. SAIM1140Savings and investment income: foreign income: remittance basis
  15. SAIM1150Savings and investment income: foreign income: unremittable income
  16. SAIM1160Savings and investment income: foreign income: unremittable income: claims
  17. SAIM1170Savings and investment income: non-residents
  18. SAIM1180Savings and investment income: non-residents: FOTRA securities