SAIM9000 - Deduction of tax: overview and contents

Overview

This section of the Savings and Investment Income Manual explains the circumstances in which tax is deducted from such income, and in particular explains the rules on deduction of tax from interest and annual payments made by persons other than companies.

Contents

SAIM9010Introduction
SAIM9020‘Deposit takers’: Bank and building society interest
SAIM9030‘Deposit takers’: bank and building society interest: TDSI
SAIM9035‘Deposit takers’: local authorities
SAIM9040Annual payments and yearly interest: overview
SAIM9050Annual payments and yearly interest: overview: the old rules
SAIM9060Annual payments and yearly interest: overview: the new rules
SAIM9070Yearly interest
SAIM9075Yearly interest: case law on short and yearly interest
SAIM9076Yearly interest: practical application
SAIM9080Yearly interest: ‘place of abode’ of recipient
SAIM9090Yearly interest: UK source: the general rule
SAIM9095Yearly interest: UK source: companies
SAIM9100Yearly interest: capitalised interest
SAIM9110Yearly interest: artificial arrangements
SAIM9120Annual payments
SAIM9130Annual payments: royalties
SAIM9140Payments other than interest and annual payments
SAIM9150Collection arrangements: deposit takers, building societies, and companies
SAIM9160Collection arrangements: persons other than companies
SAIM9170Collection arrangements: persons other than companies: direct collection
SAIM9180Collection arrangements: failure to deduct tax

Home|Main Contents|Manual Contents

Top