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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

    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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