Guidance

Bank Certified Save As You Earn (SAYE) Savings Arrangement

Details of the withdrawal of 6 April 2014 specification and associated SAYE certifications.

Documents

Bank Certified SAYE Savings Arrangement

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Details

In accordance with section 706 of the Income Tax (Trading and Other Income) Act 2005 (the 2005 Act) the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners) withdraw:

  • the 6 April 2014 specification of requirements for a bank linked savings arrangement for the purposes of section 705 of the 2005 Act, (the specification)

  • any certification made by reference to the specification.

Published 15 July 2014