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SAIM2000 | Interest: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the taxation of interest received by individuals and trustees.

Contents47 entries

  1. SAIM2010Interest: introduction
  2. SAIM2020Interest: the layout of the guidance
  3. SAIM2030Interest: meaning of interest
  4. SAIM2040Interest: when does interest run?
  5. SAIM2050Interest: voluntary payments
  6. SAIM2060Interest: case law on the meaning of interest
  7. SAIM2065Interest: Solicitors' client accounts
  8. SAIM2070Interest: lump sum receipts and compensation
  9. SAIM2075Interest: Compensation: background and examples
  10. SAIM2076Interest: Compensation: further examples
  11. SAIM2080Interest: Compensation: practical considerations
  12. SAIM2085Interest: interest payable from the Financial Services Compensation Scheme
  13. SAIM2090Interest: interest payable from the Financial Services Compensation Scheme: examples
  14. SAIM2095Interest: interest payable from the Financial Services Compensation Scheme: types of financial products and payments taxable as interest
  15. SAIM2100Interest: interest payable from the Financial Services Compensation Scheme: tax certificates
  16. SAIM2105Interest: payment protection insurance (PPI) compensation
  17. SAIM2110Interest: interest and PPI
  18. SAIM2115Interest: both loan and PPI still running
  19. SAIM2120Interest: loan repaid early and PPI cancelled
  20. SAIM2125Interest: loan and PPI run full term
  21. SAIM2130Interest: loan still in existence but PPI changed
  22. SAIM2135Interest: credit card and PPI still running
  23. SAIM2140Interest: credit card still being used but PPI cancelled
  24. SAIM2145Credit card closed and PPI cancelled
  25. SAIM2200Interest: specific inclusions: introduction
  26. SAIM2210Interest: specific inclusions: funding bonds
  27. SAIM2220Interest: specific inclusions: discounts
  28. SAIM2230Interest: specific inclusions: discounts: taxation
  29. SAIM2240Interest: specific inclusions: discounts: case law
  30. SAIM2250Interest: specific inclusions: alternative finance return
  31. SAIM2255Interest: specific inclusions: alternative finance arrangements: cross references
  32. SAIM2300Interest: exemptions: tax-free savings income
  33. SAIM2310Interest: exemptions: tax-free savings income: ISAs, PEPs and CTFs
  34. SAIM2320Interest: exemptions: other statutory exemptions
  35. SAIM2330Interest: exemptions: personal injury damages
  36. SAIM2340Interest: exemptions: compensation for mis-sold pensions
  37. SAIM2400Interest: taxation of interest: the tax charge
  38. SAIM2410Interest: taxation of interest: person chargeable: examples
  39. SAIM2420Interest: taxation of interest: joint accounts
  40. SAIM2430Interest: taxation of interest: children's accounts
  41. SAIM2440Interest: taxation of interest: when interest arises
  42. SAIM2450Interest: taxation of interest: accrued interest
  43. SAIM2500Interest: sale of interest rights: introduction
  44. SAIM2510Interest: sale of interest rights: disposal of deposit rights
  45. SAIM2520Interest: sale of interest rights: disposal of deposit rights: the legislation
  46. SAIM2600Interest: interest in kind
  47. SAIM2700Disguised interest: contents