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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 26 October 2011 (see the update index for all updates)

Page Details of update
   
SAIM1000 SAIM1050 has been deleted and SAIM1110 now provides an example for 2011-2012
SAIM1030 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)
has been added    
  SAIM1050 This page has been deleted
  SAIM1060 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)
has been deleted    
  SAIM1080 This shows the rates of tax for 2011-2012
  SAIM1090 The reference to the example for earlier years us deleted
  SAIM1100 A legislative reference is updated
  SAIM1110 This is now an example for 2011-12
  SAIM2200 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)
has been added    
  SAIM3010 References to the legislation and guidance for loan relationships and to the decision in Astall v Edwards are updated
  SAIM3040 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)
rewrites and replaces the sub-paragraph headed Securitised derivatives     
  SAIM4010 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)
rewrites and replaces the sub-paragraph headed Other anti-avoidance legislation relating to ‘bond washing’     
  SAIM5000 Many pages in this section have been amended with updated legislative references and tax rates for 2011-12
  SAIM5010 This explains where to find guidance on stock lending, manufactured dividends and repos for individuals
  SAIM5120 Detail has been added on the exclusion of ‘non-qualifying income’ from ‘modified net income’
  SAIM5330 Below are details of the amendments that were published on 26 October 2011 (see the update index for all updates)

is deleted | | SAIM6000 | Many pages in this section have been amended with updated legislative references.
There is new guidance reflecting changes made to Income Tax Act 2007 which apply where trustees of unauthorised unit trusts have claimed double tax relief
There are new pages at SAIM6105 and SAIM6145