EIM15000 - Employer-financed and non-approved retirement benefits schemes: table of contents
'Non-approved' and employer-financed retirement benefits schemes: introduction |
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Employer-financed retirement benefits schemes: tax charges |
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Employer-financed retirement benefits schemes: general definitions |
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Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits' |
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Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation |
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Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related |
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Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee’s family |
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Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998 |
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Employer-financed retirement benefits schemes: excluded benefits: welfare counselling |
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Employer-financed retirement benefits schemes: excluded benefits: recreational benefits |
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Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions |
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Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc. |
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Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees |
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Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits |
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Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel |
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Employer-financed retirement benefits schemes: meaning of 'retirement' |
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Employer-financed retirement benefits schemes: ill health and disablement |
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Employer-financed retirement benefits schemes: definition of 'scheme' |
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Employer-financed retirement benefits schemes: identification |
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Employer-financed retirement benefits schemes: periods when a scheme is not registered |
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Employer-financed retirement benefits schemes: persons chargeable and residence rules |
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Employer-financed retirement benefits schemes: definition of 'responsible person' |
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Employer-financed retirement benefits schemes: year to which the income belongs |
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Employer-financed retirement benefits schemes: contributions made by employer |
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Employer-financed retirement benefits schemes: contributions made by employee |
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Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future |
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Employer-financed retirement benefits schemes: overseas schemes |
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Employer-financed retirement benefits schemes: overseas schemes: lump sums from asset disposals |
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Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim |
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Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text |
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Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds |
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Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable |
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Employer-financed retirement benefits schemes: cash benefits received from a scheme |
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Employer-financed retirement benefits schemes: non-cash benefits received from a scheme: treatment and valuation |
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Employer-financed retirement benefits schemes: receipts excluded from charge: general |
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Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006 |
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Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions |
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Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006 |
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Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases |
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Employer-financed retirement benefits schemes: payments other than on retirement or death |
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Employer-financed retirement benefits schemes: commutations |
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Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements |
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Employer-financed retirement benefits schemes: winding up the scheme |
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Employer-financed retirement benefits schemes: reporting responsibilities |
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Employer-financed retirement benefits schemes: example: non-cash receipts |
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Employer-financed retirement benefits schemes: payer’s responsibilities: operation of PAYE |
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Employer-financed retirement benefits schemes: example: meaning of “retirement” |
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Employer-financed retirement benefits schemes: example: payment on non-accidental death |
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Employer-financed retirement benefits schemes: example: payment on death by accident |
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Employer-financed retirement benefits schemes: example: overseas schemes: Extra-Statutory Concession A10: full exemption |
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Employer-financed retirement benefits schemes: example: overseas schemes: Extra-Statutory Concession A10: partial exemption |
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Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions |
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Non-approved schemes: introduction |
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Non-approved schemes: tax charges |
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Non-approved schemes: general definitions |
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Non-approved schemes: definition of 'relevant benefits' |
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Non-approved schemes: meaning of 'retirement' |
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Non-approved schemes: ill-health and retirement |
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Non-approved schemes: definition of 'scheme' |
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Non-approved schemes: identification |
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Non-approved schemes: periods when a scheme was not approved |
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Non-approved schemes: persons chargeable and residence rules |
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Non-approved schemes: definition of 'administrator' |
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Non-approved schemes: year to which the income belongs |
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Non-approved schemes: contributions made by employer |
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Non-approved schemes: contributions made by employer excluded from charge |
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Non-approved schemes: contributions made by employee |
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Non-approved schemes: arrangements for providing security for payment of benefits in future |
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Non-approved schemes: overseas schemes: anti-avoidance provisions |
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Non-approved schemes: overseas schemes: lump sums from asset disposals |
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Non-approved schemes: Extra-Statutory Concession A10 |
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Non-approved schemes: application for relief where no benefits paid or payable |
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Non-approved schemes: cash benefits received |
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Non-approved schemes: non-cash benefits received: treatment and valuation |
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Non-approved schemes: receipts excluded from charge: general |
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Non-approved schemes: receipts excluded from charge: prior employer contributions |
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Non-approved schemes: receipts excluded from charge: prior employee contributions |
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Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes |
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Non-approved schemes: payments other than on retirement or death |
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Non-approved schemes: commutations |
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Non-approved schemes: ex-gratia (voluntary) payments: |
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Non-approved schemes: ex-gratia (voluntary) payments: small payments |
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Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers |
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Non-approved schemes: reporting responsibilities |
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Non-approved schemes: example: non-cash receipts |
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Non-approved schemes: payer’s responsibilities: operation of PAYE |
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Non-approved schemes: example: meaning of 'retirement' |
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Non-approved schemes: example: payment on non-accidental death |
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Non-approved schemes: example: payment on death by accident |
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Non-approved schemes: example: assessment of employer’s contributions |
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Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions |
