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Home / Simons-Taxes / Personal and employment tax / Part E1 Income tax / Division E1.15 Accrued income scheme

Division E1.15 Accrued income scheme

Personal and employment tax

Division E1.15 Accrued income scheme

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E1.1501 Accrued income scheme鈥攐verview

E1.1502 Tax treatment of transfers with accrued interest

E1.1503 Tax treatment of transfers without accrued interest

E1.1504 Accrued income scheme鈥攖ransfers with unrealised interest

E1.1505 Accrued income scheme鈥攔eliefs

E1.1506 Accrued income scheme鈥攃apital gains tax

E1.1507 Accrued income scheme鈥攏on UK residents

E1.1510 Accrued income scheme鈥攃onversion of securities

E1.1511 Accrued income scheme鈥攙ariable-rate securities

E1.1512 Accrued income scheme鈥攕trips of gilt-edged securities

E1.1513 Accrued income scheme鈥攏ew issues of securities

E1.1514 Accrued income scheme鈥攖rading stock appropriations

E1.1515 Accrued income scheme鈥攐wner of securities becomes trustee

E1.1516 Accrued income scheme鈥攃haritable trusts

E1.1517 Accrued income scheme鈥攑ayments of manufactured interest

E1.1520 Small holdings of securities

E1.1521 Non-residents

E1.1522 Financial traders

E1.1523 Charitable trusts

E1.1524 Other excluded persons

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