Summary

An explanation of how certain types of income from savings and investments are taxed

Contents

  1. SAIM1000
    Savings and investment income
  2. SAIM2000
    Interest
  3. SAIM3000
    Deeply discounted securities
  4. SAIM4000
    Accrued income scheme
  5. SAIM5000
    Dividends and other company distributions
  6. SAIM7000
    Artificial transactions in futures and options
  7. SAIM8000
    Annual payments
  8. SAIM9000
    Deduction of tax
  9. SAIM10000
    Relief for interest paid
  10. SAIM11000
    Transfers of income streams
  11. SAIM12000
    Peer to peer lending: Contents
  12. SAIM15000
    Resources
  13. SAIM20000
    Links to other HMRC manuals