SAIM1050 - Savings and investment income: conversion to the SAIM from other manuals

SAIM replaces the Inspectors Manual

Much of the material in the Savings and Investment Manual replaces previous guidance which has now been withdrawn. In particular it includes the guidance that used to be found in the Inspectors Manual (IM) on such topics as Case III, annual payments, the Accrued Income Scheme, unauthorised unit trusts and other material that was not transferred to the Business Income Manual (BIM) ( SAIM20000). SAIM also includes some material that was formerly to be found in the Assessment Procedures (AP) guidance.

This material has been rearranged and rewritten in converting from the former guidance, and much of the material is new, so there is not necessarily an exact match paragraph for paragraph. The table below shows the IM paragraph references of material transferred to SAIM.