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HMRC internal manual

Savings and Investment Manual

Savings and Investment Manual: recent changes

Below are details of the amendments that were published on 4 July 2011 (see the update index for all updates)

Page Details of update  
SAIM1040 and throughout the manual References to ‘CT&VAT’ have been changed to ‘CTIAA’ and references to ‘Finance and Insurance Team’ have been changed to ‘Financial Products Team’  
SAIM1150 The legislative reference has been updated for the provisions for the unremittable overseas income of a company  
SAIM2000 A link to the new page on alternative finance return has been added to the Contents for the section on Interest  
SAIM2130 The reference to ‘ITA09’ has been corrected to ‘ITA07’  
SAIM2250 There is a reference to a new table of cross references to guidance on alternative finance return at SAIM2255   
SAIM2255 New page with cross references from the alternative finance return legislation in ITA07 to guidance in the Corporate Finance Manual  
SAIM2320 The exemption for interest on late payments of employer’s pension contributions has been added  
SAIM2340 The reference to ‘FA93’ has been corrected to ‘FA96’  
SAIM2520 Under the sub-heading ‘Losses’ the text has been re-worded to refer more accurately to the legislation  
SAIM3030 The legislative reference for the meaning of ‘tax advantage’ has been updated  
SAIM3070 A section has been added on the computation of profits on deeply discounted securities denominated in a foreign currency  
SAIM3130 The reference to the Corporate Finance Manual has been updated  
SAIM4330 Legislative references have been updated  
SAIM7130 A legislative reference has been updated  
SAIM7140 Legislative references have been updated  
SAIM8040 Minor change in reference to ICTA88/S18(3)  
SAIM9070 The reference to ‘savings rate’ has been changed to ‘basic rate’  
SAIM9110 The legislative references to ICTA88 have been updated  
SAIM9140 The section on ‘Building society securities’ has been amended and includes a note about permanent interest Bearing Shares  
SAIM10210, SAIM10230  The legislative reference to ICTA88/S416(1) has been updated