E1.531 Interest Certified Under SAYE Arrangements

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Commentary

Personal and employment tax

E1.531 Interest certified under SAYE arrangements

Interest arising under certain contractual savings schemes, generally referred to as SAYE schemes, is exempt¹.

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E1.531 Interest certified under SAYE arrangements

Personal and employment tax

E1.531 Interest certified under SAYE arrangements

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B4.130 Summary of OECD guidelines on arm's length principle

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

D7.1140 Methods of leaving the REIT regime

A4.557 Late filing penalties—company tax returns

E8.271 Liability for Class 1A contributions

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

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E1.531 Interest certified under SAYE arrangements

Personal and employment tax

E1.531 Interest certified under SAYE arrangements

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