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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 2 July 2013 (see the update index for all updates)

Page Details of update
SAIM1040 and throughout manual References to CTIAA have been changed to CTISA (CT, International and Anti-avoidance)
SAIM1110 Minor correction to example
SAIM1170 Clarification of treatment of savings and investment income of non-UK residents
SAIM2420 Updated reference to guidance in TSEM
SAIM2440 Request added for Ponzi schemes be referred to CTISA
SAIM3000 Details of new page SAIM3055 added to Index
SAIM3010 References to ‘relevant discounted security’ replaced with ‘deeply discounted security’
SAIM3050 Paragraph on capital protection added and material on chargeable assets moved to SAIM3055 
SAIM3055 Content on chargeable assets moved from SAIM3050 
SAIM4010 Legislative reference updated from FA96 to CTA09
SAIM8010 Clarification of split year treatment for annual payments
SAIM8050 Explanation for third example expanded
SAIM9000 New pages added to Index
SAIM9060 and SAIM9130  Updated for withdrawal of relief for patent royalty payments from 5 December 2012
SAIM9200 - SAIM9260  New pages relating to deduction of tax from payment of interest overseas
SAIM10320 Minor correction to example