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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

SAIM8000 - Annual payments: overview and contents

Overview

This section of the Savings and Investment Manual explains the taxation of 鈥榓nnual payments鈥�.

Contents

  1. SAIM8010
    Introduction
  2. SAIM8020
    Meaning of annual payment
  3. SAIM8030
    Case law: 'pure income profit'
  4. SAIM8040
    Case law: 'conditions and counter stipulations'
  5. SAIM8050
    Examples
  6. SAIM8060
    Annuities
  7. SAIM8070
    Exemptions
  8. SAIM8080
    Anti-avoidance
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