2024欧洲杯赛程

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  1. Home
HMRC internal manual

Savings and Investment Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
22 December 2023 - See all updates
  1. Back to contents

SAIM11000 - Transfers of income streams

Overview

This section of the Savings and Investment Manual explains the tax treatment of non-corporate transferors of the rights to income streams.

Contents

  1. SAIM11010
    Transfers of income streams: overview
  2. SAIM11020
    Transfers of income streams: the legislation and guidance
  3. SAIM11030
    Transfers of income streams: non-corporate transferors
  4. SAIM11040
    Transfers of income streams: non-corporate transferors: trust issues
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