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HMRC internal manual

Savings and Investment Manual

HM Revenue & Customs
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Savings and investment income: feedback on the Savings and Investment Income Manual

Improving the SAIM

The authors of the SAIM are technical advisers in the Financial Products and Services Team, which is part of CTISA (CT, International, Stamps and Anti-avoidance) in Head Office. Our aim is to give you clear and comprehensive guidance about the topics covered in this manual. We want to keep the SAIM up to date and improve it. Please tell us if you find

  • material that is out of date, wrong or missing;
  • unhelpful formatting or language;
  • typos, incorrect or broken links, or searches that give you unexpected results.

Please read any references to CT&VAT or CTIAA as references to CTISA.


If you have any suggestions about how to improve the SAIM please send them to the editor

Jenny McDougall, HMRC, CTIS, 3rd Floor, Mail Station E, 100 Parliament Street, London SW1A 2BQ.

Email: jenny.mcdougall 

Phone: 03000 593627