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HMRC internal manual

Savings and Investment Manual

From
HM Revenue & Customs
Updated
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Accrued Income Scheme: examination of returns

SA tax returns

Taxpayers are responsible for making the appropriate AIS adjustment to the figures for gross interest from UK securities included in the Additional Information pages of their self assessment return or, in the case of foreign securities, the foreign savings box on the Foreign pages. They may use the white space on the return pages to show how they have computed the adjustment, although they are not obliged to do so. The notes to the Additional Information and Foreign pages give details and there is further information in Helpsheet 343 Accrued Income Scheme.