SAIM2000 - Interest: overview and contents
Overview
This section of the Savings and Investment Manual explains the taxation of interest received by individuals and trustees.
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Contents
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Introduction
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What is interest?
| SAIM2030 |
Meaning of interest |
| SAIM2040 |
When does interest run? |
| SAIM2050 |
Voluntary payments |
| SAIM2060 |
Case law |
| SAIM2070 |
Lump sum receipts |
| SAIM2080 |
Financial mis-selling |
| SAIM2090 |
Financial mis-selling: practical considerations: |
| SAIM2100 |
Interest payable from the Financial Services Compensation Scheme |
| SAIM2110 |
Interest payable from the Financial Services Compensation Scheme : examples |
| SAIM2120 |
Interest payable from the Financial Services Compensation Scheme: types of financial products and payments taxable as interest |
| SAIM2130 |
Interest payable from the Financial Services Compensation Scheme: tax certificates |
| SAIM2180 |
Solicitors’ client accounts |
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Specific inclusions
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Exemptions
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Taxation of interest
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Sale of interest rights
