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HMRC internal manual

Savings and Investment Manual

Savings and Investment Income Manual: recent changes

Below are details of the amendments that were published on 8 April 2014 (see the update index for all updates)

Page Details of update
SAIM1040 Contact details changed
SAIM2200 Change to wording on Building Society Dividends and insertion of rules for payments made on or after 1 January 2014
SAIM2420 Amended text for treatment of joint accounts
SAIM4220 Two changes to legislative reference to manufactured interest and dividends
SAIM5040 Updated references to Company Taxation Manual
SAIM5100 Update of cases in which tax credits for company distributions are denied.
SAIM5104 Changes to rules about manufactured overseas dividends received on or after 1 January 2014.
SAIM5106 Updated references to Corporate Finance Manual
SAIM12000 Contact details updated. Update so that CT&VAT is replaced by CT&BIT.