SAIM1000 - Savings and investment income: overview and contents
Overview: the Savings and Investment Income Manual (SAIM)
This section of the Savings and Investment Manual introduces the manual, explains how to find what you want in it, and summarises aspects of the tax rules that are common to all forms of savings and investment income.
Contents
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SAIM1010What is in the Savings and Investment Manual
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SAIM1020What is not in the Savings and Investment Manual
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SAIM1030How to use the Savings and Investment Manual
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SAIM1040Feedback on the Savings and Investment Manual
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SAIM1060What is savings and investment income?
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SAIM1070Priority of charging rules
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SAIM1080Rates of tax on savings and investment income
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SAIM1090Savings and dividend income is the highest part of total income
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SAIM1100Tax is charged on the 'gross amount' of income
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SAIM1110Tax on savings and investment income: example for tax year 2019-20
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SAIM1112Tax on savings and investment income: tax year 2015-16
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SAIM1120Tax exempt savings
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SAIM1130Foreign income
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SAIM1140Foreign income: remittance basis
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SAIM1150Foreign income: unremittable income
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SAIM1160Foreign income: unremittable income: claims
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SAIM1170Non-residents
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SAIM1180Non-residents: FOTRA securities