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SAIM3000 | Deeply discounted securities: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the tax treatment of ‘deeply discounted securities’ - these are securities on which the difference between the issue price and the redemption price provides an interest-like return.

Contents

Contents17 entries

  1. SAIM3010Deeply discounted securities: introduction
  2. SAIM3020Deeply discounted securities: meaning of deeply discounted security
  3. SAIM3030Deeply discounted securities: occasions when redemption is ignored
  4. SAIM3040Deeply discounted securities: securities which are not deeply discounted securities
  5. SAIM3050Deeply discounted securities: excluded indexed securities
  6. SAIM3055Deeply discounted securities: excluded indexed securities: chargeable assets
  7. SAIM3060Deeply discounted securities: securities issued in separate tranches
  8. SAIM3070Deeply discounted securities: taxation: profit on disposal
  9. SAIM3080Deeply discounted securities: taxation: losses
  10. SAIM3090Deeply discounted securities: taxation: market value rules
  11. SAIM3100Deeply discounted securities: taxation: ‘earn-out’ rights
  12. SAIM3110Deeply discounted securities: taxation: death
  13. SAIM3120Deeply discounted securities: taxation: trustees
  14. SAIM3130Deeply discounted securities: strips of government securities
  15. SAIM3140Deeply discounted securities: strips of government securities: losses
  16. SAIM3150Deeply discounted securities: corporate strips
  17. SAIM3160Deeply discounted securities: corporate strips: taxation