Updates: Savings and Investment Manual
- Savings and investment income: feedback on the Savings and Investment Income Manual
- Contact details for feedback updated.
- 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.
- Deduction of tax: collection arrangements: deposit takers, building societies and companies
- Reference to CTM35160 added in.
- Interest: taxation of interest: the tax charge
- Details of Coxon v R&C Commissioners case added in.
- Peer to peer lending: Contents
- New Section
- Peer to peer lending: Peer to peer tax relief for irrecoverable loans - Example
- Update to incorrect year shown in example.
- 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".
- 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.