Personal tax – guidance

Bank Certified Save As You Earn (SAYE) Savings Arrangement

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

Document

Detail

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.