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SAIM9000 | Deduction of tax: overview and contents

From HM Revenue & Customs · Savings and Investment Manual

Overview

This section of the Savings and Investment Income Manual explains the circumstances in which tax is deducted from such income, and in particular explains the rules on deduction of tax from interest and annual payments made by persons other than companies.

Contents

Contents42 entries

  1. SAIM9010Deduction of tax: introduction
  2. SAIM9020Deduction of tax: ‘deposit takers’: bank and building society interest
  3. SAIM9030Deduction of tax: ‘deposit takers’: bank and building society interest: TDSI
  4. SAIM9035Deduction of tax: local authorities
  5. SAIM9040Deduction of tax: annual payments and yearly interest: overview
  6. SAIM9050Deduction of tax: annual payments and yearly interest: overview: the old rules
  7. SAIM9060Deduction of tax: annual payments and yearly interest: overview: the current rules
  8. SAIM9070Deduction of tax: yearly interest
  9. SAIM9075Deduction of tax: yearly interest: case law on short and yearly interest
  10. SAIM9076Deduction of tax: yearly interest: practical application
  11. SAIM9078Deduction of tax: yearly interest: the person by or through whom payment is made
  12. SAIM9080Deduction of tax: yearly interest: ‘place of abode’ of recipient
  13. SAIM9090Deduction of tax: yearly interest: UK source: the general rule
  14. SAIM9092Deduction of tax: yearly interest: UK source: specialty debt
  15. SAIM9095Deduction of tax: yearly interest: UK source: companies
  16. SAIM9100Deduction of tax: yearly interest: capitalised interest
  17. SAIM9110Deduction of tax: yearly interest: artificial arrangements
  18. SAIM9115Deduction of tax: yearly interest: interest relating to compensation payments
  19. SAIM9116Deduction of tax: yearly interest: interest relating to compensation payments: amounts paid by financial institutions
  20. SAIM9117Deduction of tax: interest in kind: certificate of tax deducted
  21. SAIM9120Deduction of tax: annual payments
  22. SAIM9130Deduction of tax: annual payments: royalties
  23. SAIM9140Deduction of tax: payments other than interest and annual payments
  24. SAIM9150Deduction of tax: collection arrangements: deposit takers, building societies and companies
  25. SAIM9160Deduction of tax: collection arrangements: persons other than companies
  26. SAIM9170Deduction of tax: collection arrangements: persons other than companies: direct collection
  27. SAIM9200Payment of interest overseas
  28. SAIM9210Payment of interest overseas: exceptions to obligation to deduct
  29. SAIM9220Payment of interest overseas: borrowing by United Kingdom permanent establishment of overseas company
  30. SAIM9230Payment of interest overseas: borrowing from UK permanent establishment of overseas company
  31. SAIM9240Payment of interest overseas: loan where both recipient and payer are outside the UK
  32. SAIM9250Payment of interest overseas: loan documentation
  33. SAIM9260Payment of interest overseas: bond documentation
  34. SAIM9310Deduction of tax: qualifying private placements: overview
  35. SAIM9320Deduction of tax: qualifying private placements: the gateway conditions
  36. SAIM9330Deduction of tax: qualifying private placements: the regulations: overview
  37. SAIM9340Deduction of tax: qualifying private placements: the regulations: the relevant security
  38. SAIM9350Deduction of tax: qualifying private placements: the regulations: the relevant debtor
  39. SAIM9360Deduction of tax: qualifying private placements: the regulations: the creditor
  40. SAIM9370Deduction of tax: qualifying private placements: the regulations: creditor certificates
  41. SAIM9380Deduction of tax: qualifying private placements: the regulations: creditor certificates: withdrawn and cancelled certificates
  42. SAIM9180Deduction of tax: collection arrangements: failure to deduct tax