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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.5 Miscellaneous and exempt income /SAYE interest / E1.534 Authorisation of providers

E1.534 Authorisation of providers

Personal and employment tax

Where the certified linked savings arrangement is an institutional arrangement, the interest is only exempt from income tax if, at the time that the contract under the arrangement is made, the provider is authorised by HMRC to enter into contracts under

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D6.503 International movement of capital—reportable transactions and events

I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

B5.301 Intellectual property—overview

E6.303A Domicile of origin

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

B5.123 BPS—negligible value claims

C2.501A Compensation and capital gains tax—overview

A1.810 Limitation

I5.251 Absolute entitlement by the life tenant

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

I7.120A BPR and excepted assets

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

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

E7.234 Other types of lifetime benefit lump sum

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