SAIM8000 - Annual payments: overview and contents Overview This section of the Savings and Investment Manual explains the taxation of ‘annual payments’. Contents SAIM8010 Introduction SAIM8020 Meaning of annual payment SAIM8030 Case law: 'pure income profit' SAIM8040 Case law: 'conditions and counter stipulations' SAIM8050 Examples SAIM8060 Annuities SAIM8070 Exemptions SAIM8080 Anti-avoidance Previous page Next page