Updates: Savings and Investment Manual
2023
Dividends and other company distributions: stock dividends: introduction
Links fixed so that they go to the internal pages
2022
Dividends and other company distributions: UK Real Estate Investment Trusts: tax returns
Updated to reflect correct tax return boxes and repair link to other page.
Savings and investment income: tax on savings and investment income: example for tax year 2019-20
Tax calculation amended
Error correction
reformatted for accessibility reasons
Savings and Investment Manual: recent changes
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Savings and Investment Manual: recent changes
Page archived – Old legacy update page no longer required.
Savings and Investment Manual: recent changes
Page archived – Old legacy update page no longer required.
Savings and Investment Manual: recent changes
Page archived – Old legacy update page no longer required.
Savings and Investment Manual: recent changes
Page archived – Old legacy update page no longer required.
Savings and Investment Manual: recent changes
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Savings and Investment Manual: recent changes
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Savings and Investment Manual: recent changes
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Savings and Investments Manual: recent changes
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Savings and Investment Income Manual: recent changes
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Savings and Investment manual: recent changes
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Savings and Investment Manual: update index
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2020
Collective investment schemes: overview and contents
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Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: introduction
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Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: tax definition
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Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: administration
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Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: introduction
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Collective investment schemes: overview and contents
Pages archived- links removed
Collective investment schemes: overview and contents
Links to pages SAIM 6010-6150 and SAIM6300-6380 archived
Collective investment schemes: unauthorised unit trusts: equalisation
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Collective investment schemes: unauthorised unit trusts: administration
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Collective investment schemes: unauthorised unit trusts: liability of trustees
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Collective investment schemes: unauthorised unit trusts: exclusions
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Collective investment schemes: offshore funds: overview
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Collective investment schemes: offshore funds: what is an offshore fund?
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Collective investment schemes: offshore funds: what is a non-qualifying fund?
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Collective investment schemes: offshore funds: investor request for fund status
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Collective investment schemes: offshore funds: occasions of charge
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Collective investment schemes: offshore funds: offshore income gains
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Collective investment schemes: offshore funds: offshore income gains: equalisation
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Collective investment schemes: offshore funds: offshore income gains: the tax charge
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Collective investment schemes: offshore funds: offshore income gains: share identification
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Collective investment schemes: authorised investment funds
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Collective investment schemes: authorised investment funds: the taxation of the investor
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Collective investment schemes: unauthorised unit trusts: introduction
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Collective investment schemes: unauthorised unit trusts: taxation overview
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Collective investment schemes: unauthorised unit trusts: loan relationships
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Collective investment schemes: unauthorised unit trusts: foreign income
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Collective investment schemes: unauthorised unit trusts: taxation of the investor
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2019
Deduction of tax: collection arrangements: persons other than companies
FIrst two paragraphs removed as relating to old legislation and so no longer required in guidance.
Deduction of tax: collection arrangements: persons other than companies: direct collection
Reference to 'local tax office' and details of out of date assessing processes removed.
Relief for interest paid: interest in a close company
Legislation updated to reflect CTA10 and links to other manuals added.
Dividends and other company distributions: meaning of distribution
Clarification added on paragraphs below the bullet points plus links to other manuals.
Deduction of tax: yearly interest: UK source: the general rule
Updated to include reference to the more recent tax case on UK source.
Deduction of tax: yearly interest: artificial arrangements
Updated with current legislation replacing ICTA88 references.
Deduction of tax: payments other than interest and annual payments
Reference to savings rate up to 2007-08 removed and links to other manuals added.
Deduction of tax: collection arrangements: failure to deduct tax
Page archived.
Deduction of tax: overview and contents
Link to SAIM9180 archived.
Sentence on TDSI and form R85 removed as out of date.
Updated to replace text that had been lost from the page.
Payment of interest overseas: borrowing from UK permanent establishment of overseas company
Missing text replaced.
Payment of interest overseas: loan where both recipient and payer are outside the UK
Missing text from first paragraph added back in.
Links to other manuals added and a couple of minor changes to wording in second paragraph. In third paragraph reference to being taxable as savings income removed as covered more fully at IPTM4000 onwards.
Paragraphs reordered and last paragraph updated to note most interest now does not have tax deducted.
Interest: Compensation: further examples
Title changed to better reflect content and example 4 removed as not relevant to this part of the manual.
Interest: taxation of interest: the tax charge
Updated paragraph regarding when interest arises where no access to the interest.
Deeply discounted securities: taxation: profit on disposal
Reference to premiums in final paragraph removed.
Deduction of tax: ‘deposit takers’: bank and building society interest
Update to reflect removal of requirement to deduct and add links to other manuals.
Deduction of tax: ‘deposit takers’: bank and building society interest: TDSI
Update to note the change of legislation from 6 April 2016.
Deduction of tax: local authorities
Update to note change of legislation from 6 April 2016 onwards.
Interest: exemptions: other statutory exemptions
Change noted for tax reserve certificates (now removed from the exemption).
Accrued Income Scheme: special cases: unauthorised unit trusts
Page archived.
Accrued Income Scheme: overview and contents
Link to SAIM4330 archived.
Interest: exemptions: tax-free savings income
Removing guidance on National Savings ordinary accounts (which have not been available since 2004).
Deduction of tax: introduction
Update to reflect changes from 2016 and links to other manuals updated.
2018
Links to other manuals added and reference to pool betting duty removed as legislation repealed in 2012.
Interest: loan repaid early and PPI cancelled
Update to links to GOV.UK and final paragraph regarding deduction of tax.
Interest: loan and PPI run full term
Update link to GOV.UK pages and final paragraph on deduction of tax.
Interest: loan still in existence but PPI changed
Update to GOV.UK link and deduction of tax in final paragraph.
Dividends and other company distributions: sale of foreign dividend coupons
Updated to reflect current legislation references.
Updates to reflect 2016 changes.
Dividends and other company distributions: stock dividends: the tax charge: cash equivalent
Updates to reflect 2016 changes and formatting.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Dividends and other company distributions: foreign dividends
Updates for clarification and formatting.
Updates to reflect 2016 changes.
Dividends and other company distributions: the charge to tax on UK dividends etc.
Updates to reflect 2016 changes.
Dividends and other company distributions: meaning of distribution
Updates for clarification and to reflect 2016 changes.
Dividends and other company distributions: company law
Updates for formatting and clarification only.
Updates to reflect 2016 changes.
Dividends and other company distributions: distributions from OEICs and AUTs
Updates to reflect 2016 changes.
Dividends and other company distributions: tax years up to 2015-16: tax credits: introduction
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Updates to reflect 2016 changes.
Dividends and other company distributions: stock dividends: introduction
Updates to reflect 2016 changes.
Dividends and other company distributions: stock dividends: the tax charge
Updates to reflect 2016 changes.
Deduction of tax: overview and contents
New page added at SAIM9310 - author MXL
new page added at SAIM9320 - author MXL
Page added at SAIM9330 - author MXL
Added page SAIM9380
2016
Peer to peer lending: Contents
New Section