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  1. Home
HMRC internal manual

Savings and Investment Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
22 December 2023 - See all updates
  1. Back to contents

SAIM8000 - Annual payments: overview and contents

Overview

This section of the Savings and Investment Manual explains the taxation of ‘annual payments’.

Contents

  1. SAIM8010
    Introduction
  2. SAIM8020
    Meaning of annual payment
  3. SAIM8030
    Case law: 'pure income profit'
  4. SAIM8040
    Case law: 'conditions and counter stipulations'
  5. SAIM8050
    Examples
  6. SAIM8060
    Annuities
  7. SAIM8070
    Exemptions
  8. SAIM8080
    Anti-avoidance
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