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

  1. SAIM1010
    What is in the Savings and Investment Manual
  2. SAIM1020
    What is not in the Savings and Investment Manual
  3. SAIM1030
    How to use the Savings and Investment Manual
  4. SAIM1040
    Feedback on the Savings and Investment Manual
  5. SAIM1060
    What is savings and investment income?
  6. SAIM1070
    Priority of charging rules
  7. SAIM1080
    Rates of tax on savings and investment income
  8. SAIM1090
    Savings and dividend income is the highest part of total income
  9. SAIM1100
    Tax is charged on the 'gross amount' of income
  10. SAIM1110
    Tax on savings and investment income: example for tax year 2019-20
  11. SAIM1112
    Tax on savings and investment income: tax year 2015-16
  12. SAIM1120
    Tax exempt savings
  13. SAIM1130
    Foreign income
  14. SAIM1140
    Foreign income: remittance basis
  15. SAIM1150
    Foreign income: unremittable income
  16. SAIM1160
    Foreign income: unremittable income: claims
  17. SAIM1170
    Non-residents
  18. SAIM1180
    Non-residents: FOTRA securities