Savings Income Reporting guidance notes

These notes provide guidance to paying agents on how to meet their obligations under the Reporting of Savings Income Information Regulations (SI 2003/3297), as amended by the Reporting of Savings Income Information (Amendment) Regulations 2005 (SI 2005/1539). It gives guidance to help you decide whether or not you are a paying agent. If you decide that you are, it provides detailed guidance on what you have to do.

The notes are not binding and do not affect any person's right of appeal. Nor are they a full statement of the law as it applies, or has applied. The person making the return must do so in a format specified by HMRC. The formats will enable reports to be made using magnetic media or paper.

The notes are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. To save the notes to your hard drive, right click on the link and choose the save option.

• Savings Income Reporting Guidance Notes (PDF 403K)
• Section 17 and S.I. 03/3297 Magnetic Media Specifications (PDF 433K)
• Section 18 and S.I. 03/3297 Magnetic Media Specifications (PDF 395K)

If you wish to read more detail on the Savings Directive then some of the documentation kept in the reference documents section might prove useful. If you are a UK resident and invest overseas and would like to know how the directive will affect you you may find the UK Investor section of use.

If you have any queries about the Savings Directive please contact us.