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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 22 August 2013 (see the update index for all updates)

Page Details of update
SAIM2070 Link to SAIM9115 added
SAIM2105 Link to SAIM9115 added
SAIM2210 Funding bonds: new requirement to issue certificate showing interest paid and amount deducted
SAIM2600 New page on interest in kind
SAIM2710 - SAIM2820  New pages on disguised interest
SAIM7000+ All pages state guidance applies to disposals of futures and options before 6 April 2013
SAIM7010 Repeal of legislation on guaranteed returns from futures and options
SAIM9070 Link to SAIM9116 added
SAIM9076 Detail added on roll-over of loans
SAIM9092 New page on specialty debt
SAIM9115 New page on interest relating to compensation payments
SAIM9116 New page on interest relating to compensation payments paid by financial institutions
SAIM9117 New page on certificate of tax deducted from interest in kind