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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.