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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /SAYE interest / E1.533 Certification, withdrawal and variation of arrangements

E1.533 Certification, withdrawal and variation of arrangements

Personal and employment tax

The exemption for SAYE interest applies only to interest payable under a certified SAYE savings arrangement¹. A linked savings arrangement is certified, if it is certified by HMRC as a linked savings arrangement and, in the case of an institutional arrangement, as meeting such further requirements as the HMRC may specify².

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B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

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

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

B2.413 Car hire

E4.622 Vans—main rules

E1.1502 Tax treatment of transfers with accrued interest

I7.120A BPR and excepted assets

C1.511 Use of Mansworth v Jelley losses

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.106 Deferred and contingent consideration on disposals

D6.233 Rights issue—sale of rights nil paid

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