SAIM - Savings and Investment Manual|||saim-savings-and-investment-manual

An explanation of how certain types of income from savings and investments are taxed

1. SAIM1000

   Savings and investment income
2. SAIM2000

   Interest
3. SAIM3000

   Deeply discounted securities
4. SAIM4000

   Accrued income scheme
5. SAIM5000

   Dividends and other company distributions
6. SAIM6000

   Collective investment schemes
7. SAIM7000

   Artificial transactions in futures and options
8. SAIM8000

   Annual payments
9. SAIM9000

   Deduction of tax
10. SAIM10000

    Relief for interest paid
11. SAIM11000

    Transfers of income streams
12. SAIM12000

    Resources
13. SAIM20000

    Links to other HMRC manuals

Updates

1. SAIMUPDATE001

   update index