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Contents

Official guidance
Savings and Investment Manual

SAIM4000 · Accrued Income Scheme: overview and contents

  • SAIM4010 · Accrued Income Scheme: the background to the Accrued Income Scheme
  • SAIM4020 · Accrued Income Scheme: transfers 'with accrued interest' and 'without accrued interest'
  • SAIM4030 · Accrued Income Scheme: outline of the legislation
  • SAIM4040 · Accrued Income Scheme: what are ‘securities’?
  • SAIM4050 · Accrued Income Scheme: what is a 'transfer'?
  • SAIM4060 · Accrued Income Scheme: different kinds of transfer
  • SAIM4070 · Accrued Income Scheme: ‘interest’ and related terms
  • SAIM4080 · Accrued Income Scheme: ‘settlement day’
  • SAIM4090 · Accrued Income Scheme: the holding of securities
  • SAIM4100 · Accrued Income Scheme: definitions: nominal value
  • SAIM4110 · Accrued Income Scheme: calculating accrued income profits and losses
  • SAIM4120 · Accrued Income Scheme: calculating accrued income profits and losses: relief for losses
  • SAIM4130 · Accrued Income Scheme: calculating accrued income profits and losses: examples
  • SAIM4140 · Accrued Income Scheme: payments on transfers with accrued interest
  • SAIM4150 · Accrued Income Scheme: payments on transfers without accrued interest
  • SAIM4160 · Accrued Income Scheme: examples of transfers with and without accrued interest
  • SAIM4170 · Accrued Income Scheme: payments on transfers with unrealised interest
  • SAIM4180 · Accrued Income Scheme: payments on transfers of variable rate securities
  • SAIM4190 · Accrued Income Scheme: transfers to legatees
  • SAIM4200 · Accrued Income Scheme: excluded persons: overview
  • SAIM4210 · Accrued Income Scheme: 'small holdings' exclusion
  • SAIM4220 · Accrued Income Scheme: other excluded persons
  • SAIM4230 · Accrued Income Scheme: other excluded persons: non- residents
  • SAIM4240 · Accrued Income Scheme: special cases: overview
  • SAIM4250 · Accrued Income Scheme: special types of transfer: gilts strips
  • SAIM4260 · Accrued Income Scheme: special types of transfer: new issues of securities
  • SAIM4270 · Accrued Income Scheme: special types of transfer: transfers to and from excluded persons
  • SAIM4280 · Accrued Income Scheme: excluded transfers: stock lending and ‘repos’
  • SAIM4290 · Accrued Income Scheme: special calculations: interest in default
  • SAIM4300 · Accrued Income Scheme: special calculations: interest in default: application of rules
  • SAIM4310 · Accrued Income Scheme: special calculations: foreign currency securities
  • SAIM4320 · Accrued Income Scheme: special cases: nominees and trustees
  • SAIM4340 · Accrued Income Scheme: relief for unremittable transfers
  • SAIM4350 · Accrued Income Scheme: exemptions for interest receivable on AIS securities
  • SAIM4360 · Accrued Income Scheme: examination of returns
  • SAIM4370 · Accrued Income Scheme: double taxation relief
  • SAIM4380 · Accrued Income Scheme: remittance basis
  • SAIM4390 · Accrued Income Scheme: remittance basis: examples
  • SAIM4400 · Accrued Income Scheme: remittance basis: further examples
  • SAIM4330 · Accrued Income Scheme: special cases: unauthorised unit trusts
  1. Accrued Income Scheme: overview and contents
  2. Accrued Income Scheme: special cases: unauthorised unit trusts

SAIM4330 | Accrued Income Scheme: special cases: unauthorised unit trusts

From HM Revenue & Customs · Savings and Investment Manual

Page archived as the legislation has been repealed. Guidance on the current rules will be included in a new Investment Funds manual.

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