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SAIM10000 | Relief for interest paid: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual covers a number of circumstances in which tax relief is available for payments of interest

The guidance in this section replaces the guidance that was previously found in the Relief Instructions at RE402-3 and RE420+ and prior to that in the Inspectors Manual at IM3800+.

Contents

Contents29 entries

  1. SAIM10010Relief for interest paid: introduction
  2. SAIM10020Relief for interest paid: general conditions
  3. SAIM10030Relief for interest paid: general conditions: the claimant
  4. SAIM10040Relief for interest paid: general conditions: joint loans: examples
  5. SAIM10050Relief for interest paid: certificates from lenders
  6. SAIM10060Relief for interest paid: interest in excess of a reasonable commercial rate
  7. SAIM10070Relief for interest paid: interest in excess of a reasonable commercial rate: examples
  8. SAIM10080Relief for interest paid: interest relieved on a paid basis
  9. SAIM10090Relief for interest paid: reasonable commercial rate
  10. SAIM10100Relief for interest paid: arrangements minimising risk to borrower
  11. SAIM10110Relief for interest paid: arrangements minimising risk to borrower: definitions
  12. SAIM10120Relief for interest paid: arrangements minimising risk to borrower: arrangements producing a broadly compensatory amount
  13. SAIM10130Relief for interest paid: arrangements minimising risk to borrower: examples
  14. SAIM10200Relief for interest paid: loans to buy plant or machinery
  15. SAIM10210Relief for interest paid: interest in a close company
  16. SAIM10220Relief for interest paid: interest in a close company: ‘eligibility requirements’
  17. SAIM10230Relief for interest paid: interest in a close company: the ‘full-time working conditions’
  18. SAIM10240Relief for interest paid: interest in a close company: ‘material interest conditions’
  19. SAIM10250Relief for interest paid: interest in a close company: recovery of capital
  20. SAIM10260Relief for interest paid: interest in a close company: ‘capital recovery condition’: example
  21. SAIM10270Relief for interest paid: interest in an employee-controlled company
  22. SAIM10280Relief for interest paid: interest in a partnership: introduction
  23. SAIM10290Relief for interest paid: interest in a partnership: ‘eligibility requirements’
  24. SAIM10300Relief for interest paid: interest in a partnership: film partnerships
  25. SAIM10310Relief for interest paid: interest in a partnership: recovery of capital
  26. SAIM10320Relief for interest paid: interest in a partnership: return of partnership capital
  27. SAIM10330Relief for interest paid: interest in a co-operative
  28. SAIM10340Relief for interest paid: continuity of relief on business successions
  29. SAIM10350Relief for interest paid: loan to pay inheritance tax