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HMRC internal manual

Savings and Investment Manual

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Savings and Investment Manual: Resources

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About the Financial Products Team
 
Technical help
Internet links

About the Financial Products Team

The Financial Products Team in the CT&BIT Product and Process Group includes policy and technical specialists who have responsibility for most of the direct taxation legislation on subjects covered by the Savings and Investment Manual, including interest, the accrued income scheme, deeply discounted securities, collective investment schemes, and annual payments. The Financial Products Team is also responsible for all aspects of the direct taxation rules on corporate finance, including loan relationships and derivative contracts.

Responsibility for legislation on dividends and distributions lies with the Corporation Tax Team.

If you need advice in connection with a marketed financial avoidance scheme you should contact the Anti-Avoidance Group (Investigation).

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Technical help

Please follow the guidance on the CT&BIT intranet site on when and how to seek advice. If, within those guidelines, you need to get in touch, please contact Jenny McDougall on 03000 593627.

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Internet links

Here are some useful financial sites. You may not be able to access these from your own computer if you do not have personal Internet access. However, most offices do have at least one computer with Internet access and you can visit the sites by entering the details given below.

  • British Bankers Association site has tables of daily LIBOR (sterling, US dollar, Euro, Yen and Australian dollar).

  • all sorts of statistical information on interest and exchange rates. But users need to ensure that they understand what they’re looking at and read all the relevant notes.