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SAIM11000 | Transfers of income streams

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the tax treatment of non-corporate transferors of the rights to income streams.

Contents

Contents4 entries

  1. SAIM11010Transfers of income streams: overview
  2. SAIM11020Transfers of income streams: the legislation and guidance
  3. SAIM11030Transfers of income streams: non-corporate transferors
  4. SAIM11040Transfers of income streams: non-corporate transferors: trust issues