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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 14 May 2012 (see the update index for all updates)

Page Details of update
SAIM1000 and SAIM1112  The title of SAIM1112 has been amended because of changes to the rates of tax from 2011-12 onwards
SAIM1150 The obsolete reference to Corporate Finance Manual guidance on unremittable overseas income has been removed.
SAIM2000 The list of Contents has been changed to reflect the addition of a section on ‘Interest and Compensation’ and the re-numbering of some existing pages. The new and re-numbered pages are between SAIM2065 andSAIM2145
SAIM2020 A reference to the new section on ‘Interest and Compensation’ has been added.
SAIM2060 The title now makes it clear that this page is about the case law on the meaning of interest.
SAIM2065 The guidance on interest in Solicitor’s client accounts has moved from SAIM2180 to SAIM2065 
SAIM2070 This page has been re-named ‘Interest: lump sum receipts and compensation’.
SAIM2076 This new page contains further examples of the interest element included in compensation for financial mis-selling.
SAIM2105 to SAIM2145  These new pages contain background information about compensation for mis-sold payment protection insurance and examples of the interest element included in the compensation.
SAIM3050 Some small changes have been made so that the wording is closer to that in the legislation.
SAIM4280 Some small changes have been made to the wording and to correct the legislative references.
SAIM8000 This now refers to SI 2012/1188 which exempts from income tax regular compensation payments from the Skipton Fund.
SAIM10010 The link to the page covering relief for interest on loans to pay inheritance tax is corrected to SAIM10350.