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HMRC internal manual

Savings and Investment Manual

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HM Revenue & Customs
Updated
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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 | A new sub-paragraph headed Non-statutory business clearances has been added | | SAIM1050 | This page has been deleted | | SAIM1060 | Amendments reflect the fact that the Income Tax (Trading and Other Income) Act 2005 has been in force for some years.
The sub-paragraph headed ‘Investment income’ and ‘earned income’ 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 | A new sub-paragraph headed Price differences on repos has been added | | SAIM3010 | References to the legislation and guidance for loan relationships and to the decision in Astall v Edwards are updated | | SAIM3040 | The sub-paragraph headed Investment products linked to other assets and indices rewrites and replaces the sub-paragraph headed Securitised derivatives  | | SAIM4010 | The sub-paragraph headed Related anti-avoidance legislation 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 | The sub-paragraph headed Starting rate taxpayers 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