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SAIM4000 | Accrued Income Scheme: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Manual explains the Accrued Income Scheme, which applies special tax rules to the taxation of accrued interest on securities held by individuals.

Contents

Contents40 entries

  1. SAIM4010Accrued Income Scheme: the background to the Accrued Income Scheme
  2. SAIM4020Accrued Income Scheme: transfers 'with accrued interest' and 'without accrued interest'
  3. SAIM4030Accrued Income Scheme: outline of the legislation
  4. SAIM4040Accrued Income Scheme: what are ‘securities’?
  5. SAIM4050Accrued Income Scheme: what is a 'transfer'?
  6. SAIM4060Accrued Income Scheme: different kinds of transfer
  7. SAIM4070Accrued Income Scheme: ‘interest’ and related terms
  8. SAIM4080Accrued Income Scheme: ‘settlement day’
  9. SAIM4090Accrued Income Scheme: the holding of securities
  10. SAIM4100Accrued Income Scheme: definitions: nominal value
  11. SAIM4110Accrued Income Scheme: calculating accrued income profits and losses
  12. SAIM4120Accrued Income Scheme: calculating accrued income profits and losses: relief for losses
  13. SAIM4130Accrued Income Scheme: calculating accrued income profits and losses: examples
  14. SAIM4140Accrued Income Scheme: payments on transfers with accrued interest
  15. SAIM4150Accrued Income Scheme: payments on transfers without accrued interest
  16. SAIM4160Accrued Income Scheme: examples of transfers with and without accrued interest
  17. SAIM4170Accrued Income Scheme: payments on transfers with unrealised interest
  18. SAIM4180Accrued Income Scheme: payments on transfers of variable rate securities
  19. SAIM4190Accrued Income Scheme: transfers to legatees
  20. SAIM4200Accrued Income Scheme: excluded persons: overview
  21. SAIM4210Accrued Income Scheme: 'small holdings' exclusion
  22. SAIM4220Accrued Income Scheme: other excluded persons
  23. SAIM4230Accrued Income Scheme: other excluded persons: non- residents
  24. SAIM4240Accrued Income Scheme: special cases: overview
  25. SAIM4250Accrued Income Scheme: special types of transfer: gilts strips
  26. SAIM4260Accrued Income Scheme: special types of transfer: new issues of securities
  27. SAIM4270Accrued Income Scheme: special types of transfer: transfers to and from excluded persons
  28. SAIM4280Accrued Income Scheme: excluded transfers: stock lending and ‘repos’
  29. SAIM4290Accrued Income Scheme: special calculations: interest in default
  30. SAIM4300Accrued Income Scheme: special calculations: interest in default: application of rules
  31. SAIM4310Accrued Income Scheme: special calculations: foreign currency securities
  32. SAIM4320Accrued Income Scheme: special cases: nominees and trustees
  33. SAIM4340Accrued Income Scheme: relief for unremittable transfers
  34. SAIM4350Accrued Income Scheme: exemptions for interest receivable on AIS securities
  35. SAIM4360Accrued Income Scheme: examination of returns
  36. SAIM4370Accrued Income Scheme: double taxation relief
  37. SAIM4380Accrued Income Scheme: remittance basis
  38. SAIM4390Accrued Income Scheme: remittance basis: examples
  39. SAIM4400Accrued Income Scheme: remittance basis: further examples
  40. SAIM4330Accrued Income Scheme: special cases: unauthorised unit trusts