SAIM2000 - Interest: overview and contents
Overview
This section of the Savings and Investment Manual explains the taxation of interest received by individuals and trustees.
Top of page
Contents
Introduction
What is interest?
Interest and Compensation
Specific inclusions
Exemptions
Taxation of interest
Sale of interest rights
Top of page
Introduction
Top of page
What is interest?
Top of page
Interest and Compensation
| SAIM2070 |
Lump sum receipts and compensation |
| SAIM2075 |
Financial mis-selling: introduction and examples |
| SAIM2076 |
Financial mis-selling: further examples |
| SAIM2080 |
Financial mis-selling: practical considerations |
| SAIM2085 |
Interest payable from the Financial Services Compensation Scheme |
| SAIM2090 |
Interest payable from the Financial Services Compensation Scheme : examples |
| SAIM2095 |
Interest payable from the Financial Services Compensation Scheme: types of financial products and payments taxable as interest |
| SAIM2100 |
Interest payable from the Financial Services Compensation Scheme: tax certificates |
| SAIM2105 |
Payment Protection Insurance (PPI) compensation |
| SAIM2110 |
Interest and PPI |
| SAIM2115 |
Both loan and PPI still running |
| SAIM2120 |
Loan settled early and PPI cancelled |
| SAIM2125 |
Loan and PPI run full term |
| SAIM2130 |
Loan still in existence but PPI Changed |
| SAIM2135 |
Credit card and PPI still running |
| SAIM2140 |
Credit card still running but PPI cancelled |
| SAIM2145 |
Credit card closed and PPI cancelled |
Top of page
Specific inclusions
Top of page
Exemptions
Top of page
Taxation of interest
Top of page
Sale of interest rights
