SAIM1000 - Savings and investment income: overview and contents
Overview: the Savings and Investment Income Manual (SAIM)
This section of the Savings and Investment Manual introduces the manual, explains how to find what you want in it, and summarises aspects of the tax rules that are common to all forms of savings and investment income.
Contents
| SAIM1010 | What is in the Savings and Investment Manual |
| SAIM1020 | What is not in the Savings and Investment Manual |
| SAIM1030 | How to use the Savings and Investment Manual |
| SAIM1040 | Feedback on the Savings and Investment Income Manual |
| SAIM1060 | What is savings and investment income? |
| SAIM1070 | Priority of charging rules |
| SAIM1080 | Rates of tax on savings and investment income |
| SAIM1090 | Savings and dividend income is the highest part of total income |
| SAIM1100 | Tax is charged on the ‘gross amount’ of income |
| SAIM1110 | Tax on savings and investment income: example |
| SAIM1112 | Tax on savings and investment income: example for tax years from 2008/09 onwards |
| SAIM1120 | Tax exempt savings |
| SAIM1130 | Foreign income |
| SAIM1140 | Foreign income: remittance basis |
| SAIM1150 | Foreign income: unremittable income |
| SAIM1160 | Foreign income: unremittable income: claims |
| SAIM1170 | Non-residents |
| SAIM1180 | Non-residents: FOTRA securities |
