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HMRC internal manual

Savings and Investment Manual

Savings and Investments Manual: recent changes

Below are details of the amendments that were published on 13 December 2013 (see the update index for all updates).

Page Details of update
SAIM1080 Starting rate for savings updated
SAIM1110 Example updated
SAIM1180 FOTRA guidance updated for changes to residence rules
SAIM2105 Commencement date for new rules corrected
SAIM2510 Section added on the computation of profits on certificate of deposit denominated in a foreign currency
SAIM2700 New contents page for disguised interest added
SAIM3080 Section added on limit on income tax relief
SAIM7030 Correction to example
SAIM9070 Commencement date for new rules corrected
SAIM10020 Section added on limit to income tax relief