Skip to main content

GOV.UK uses cookies to make the site simpler. Find out more about cookies

GOV.UK

Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Savings and Investment Manual

From:
HM Revenue & Customs
Published:
19 March 2016
Updated:
6 December 2016, see all updates

Give feedback about this page

  1. Contents
  2. SAIM

Savings and Investment Manual|||saim-savings-and-investment-manual

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

  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. SAIM6000
    Collective investment schemes
  7. SAIM7000
    Artificial transactions in futures and options
  8. SAIM8000
    Annual payments
  9. SAIM9000
    Deduction of tax
  10. SAIM10000
    Relief for interest paid
  11. SAIM11000
    Transfers of income streams
  12. SAIM12000
    Resources
  13. SAIM20000
    Links to other HMRC manuals
Updates
  1. SAIMUPDATE001
    update index
Print this page

Is this page useful?

Yes this page is useful No this page is not useful Is there anything wrong with this page?
Thank you for your feedback
Close

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Close

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Don’t have an email address?

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Policies
  • Publications
  • Announcements

Support links

  • Help
  • Cookies
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright