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HMRC internal manual

Savings and Investment Manual

Updates: Savings and Investment Manual

2016

published amendments

Savings and investment income: feedback on the Savings and Investment Income Manual
Contact details for feedback updated.

published amendments

Savings and investment income: what is in the Savings and Investment Manual
Test JW 9/5/16

published amendments

Transfers of income streams: the legislation and guidance
Reference to CFM73500 changed to CFM77000.
Deduction of tax: yearly interest
Reference to BAM44025 changed to CFM75100.

published amendments

Deduction of tax: collection arrangements: deposit takers, building societies and companies
Reference to CTM35160 added in.

published amendments

Interest: taxation of interest: the tax charge
Details of Coxon v R&C Commissioners case added in.

published amendments

Peer to peer lending: Contents
New Section

2017

published amendments

Peer to peer lending: Peer to peer tax relief for irrecoverable loans - Example
Update to incorrect year shown in example.

published amendments

Peer to peer lending: Interaction of peer to peer tax relief with Capital Gains Tax
Typing error corrected - "after on or after" corrected to "on or after".

published amendments

Annual payments: exemptions
Updated to reflect new Statutory Instruments to exempt payments made to individuals infected with contaminated blood now being made by new schemes.

2018

published amendments

Deeply discounted securities: excluded indexed securities
Changed link page from CFM5900 to CFM82250

published amendments

Savings and investment income: rates of tax on savings and investment income
Added second paragraph under Dividend income: the dividend rates. Removed and added various bits of content under Dividend income: the dividend rates. Changed content under the Trusts heading.

published amendments

Savings and investment income: how to use the Savings and Investment Manual
CRM changed to CCM at request of Sonam Sony

published amendments

Deduction of tax: overview and contents
Added page SAIM9380
Page added at SAIM9330 - author MXL
Title change
Title change at SAIM9310
new page added at SAIM9320 - author MXL
New page added at SAIM9310 - author MXL
Deduction of tax: qualifying private placements: the gateway conditions
Subtitle change
Change to title

published amendments

Deduction of tax: qualifying private placements: the gateway conditions
Adding links
Deduction of tax: qualifying private placements: the regulations: overview
Adding links
Deduction of tax: qualifying private placements: the regulations: the relevant security
Adding link
Associated with SAIM
Deduction of tax: qualifying private placements: the regulations: the relevant debtor
Changed short title to include a capital letter
Associated with SAIM
Deduction of tax: qualifying private placements: the regulations: the creditor
Adding links to other pages. Adding capital letter to short title
Associated page with SAIM
Deduction of tax: qualifying private placements: the regulations: creditor certificates
Adding links to other manual pages
Associated with SAIM
Deduction of tax: qualifying private placements: the regulations: creditor certificates: withdrawn and cancelled certificates
Adding link to other subpage
Page reference change
Assigned manual to page
Deduction of tax: overview and contents
Removing duplicated subpage
Adding subpages
Adding subpage
Adding subpage

published amendments

Deduction of tax: overview and contents
Adding subpage
Deduction of tax: qualifying private placements: overview
Adding links
Additional reference removed from title

published amendments

Dividends and other company distributions: tax credits on foreign distributions: what were ‘relevant distributions’: tax years up to 2015-16
Updates to reflect 2016 changes.
Dividends and other company distributions: tax credits on foreign distributions: tax years up to 2015-16
Updates to reflect 2016 changes.
Dividends and other company distributions: tax credits on qualifying distributions: tax years up to 2015-16
Updates to reflect 2016 changes.
Dividends and other company distributions: tax years up to 2015-16: tax credits: introduction
Further update to correct type error.
Updates to reflect 2016 changes.
Dividends and other company distributions: dividends from share incentive plans
Format changes only.
Dividends and other company distributions: distributions from OEICs and AUTs
Updates to reflect 2016 changes.
Dividends and other company distributions: UK dividends taxed as trading income
Update for clarification.
Dividends and other company distributions: qualifying and non-qualifying distributions: non-CD distributions and CD distributions
Updates to reflect 2016 changes.
Dividends and other company distributions: company law
Updates for formatting and clarification only.
Dividends and other company distributions: meaning of distribution
Updates for clarification and to reflect 2016 changes.
Dividends and other company distributions: the charge to tax on UK dividends etc.
Updates to reflect 2016 changes.
Dividends and other company distributions: introduction
Minor changes to wording