| EIM15010 |
“Non-approved” and employer-financed retirement benefits schemes: introduction |
| EIM15015 |
Employer-financed retirement benefits schemes: tax charges |
| EIM15020 |
Employer-financed retirement benefits schemes: general definitions |
| EIM15021 |
Employer-financed retirement benefits schemes: definition of “relevant benefits” and “excluded benefits” |
| EIM15022 |
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation |
| EIM15023 |
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related |
| EIM15024 |
Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee’s family |
| EIM15025 |
Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998 |
| EIM15026 |
Employer-financed retirement benefits schemes: excluded benefits: welfare counselling |
| EIM15027 |
Employer-financed retirement benefits schemes: excluded benefits: recreational benefits |
| EIM15028 |
Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions |
| EIM15029 |
Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc. |
| EIM15030 |
Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees |
| EIM15031 |
Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits |
| EIM15032 |
Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel |
| EIM15042 |
Employer-financed retirement benefits schemes: meaning of “retirement” |
| EIM15044 |
Employer-financed retirement benefits schemes: ill health and disablement |
| EIM15048 |
Employer-financed retirement benefits schemes: definition of “scheme” |
| EIM15050 |
Employer-financed retirement benefits schemes: identification |
| EIM15052 |
Employer-financed retirement benefits schemes: periods when a scheme is not registered |
| EIM15055 |
Employer-financed retirement benefits schemes: persons chargeable and residence rules |
| EIM15056 |
Employer-financed retirement benefits schemes: definition of “responsible person” |
| EIM15058 |
Employer-financed retirement benefits schemes: year to which the income belongs |
| EIM15060 |
Employer-financed retirement benefits schemes: contributions made by employer |
| EIM15071 |
Employer-financed retirement benefits schemes: contributions made by employee |
| EIM15072 |
Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future |
| EIM15080 |
Employer-financed retirement benefits schemes: overseas schemes |
| EIM15081 |
Employer-financed retirement benefits schemes: overseas schemes: lump sums from asset disposals |
| EIM15082 |
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim |
| EIM15083 |
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text |
| EIM15084 |
Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: application to superannuation funds |
| EIM15090 |
Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable |
| EIM15100 |
Employer-financed retirement benefits schemes: cash benefits received from a scheme |
| EIM15120 |
Employer-financed retirement benefits schemes: non-cash benefits received from a scheme: treatment and valuation |
| EIM15121 |
Employer-financed retirement benefits schemes: receipts excluded from charge: general |
| EIM15125 |
Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006 |
| EIM15126 |
Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions |
| EIM15128 |
Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006 |
| EIM15129 |
Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases |
| EIM15149 |
Employer-financed retirement benefits schemes: payments other than on retirement or death |
| EIM15150 |
Employer-financed retirement benefits schemes: commutations |
| EIM15155 |
Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements |
| EIM15160 |
Employer-financed retirement benefits schemes: winding up the scheme |
| EIM15200 |
Employer-financed retirement benefits schemes: reporting responsibilities |
| EIM15205 |
Employer-financed retirement benefits schemes: example: non-cash receipts |
| EIM15210 |
Employer-financed retirement benefits schemes: payer’s responsibilities: operation of PAYE |
| EIM15300 |
Employer-financed retirement benefits schemes: example: meaning of “retirement” |
| EIM15310 |
Employer-financed retirement benefits schemes: example: payment on non-accidental death |
| EIM15315 |
Employer-financed retirement benefits schemes: example: payment on death by accident |
| EIM15325 |
Employer-financed retirement benefits schemes: example: overseas schemes: Extra-Statutory Concession A10: full exemption |
| EIM15326 |
Employer-financed retirement benefits schemes: example: overseas schemes: Extra-Statutory Concession A10: partial exemption |
| EIM15329 |
Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions |
| EIM15400 |
Non-approved schemes: introduction |
| EIM15401 |
Non-approved schemes: tax charges |
| EIM15402 |
Non-approved schemes: general definitions |
| EIM15403 |
Non-approved schemes: definition of “relevant benefits” |
| EIM15404 |
Non-approved schemes: meaning of “retirement” |
| EIM15405 |
Non-approved schemes: ill-health and retirement |
| EIM15406 |
Non-approved schemes: definition of “scheme” |
| EIM15407 |
Non-approved schemes: identification |
| EIM15408 |
Non-approved schemes: periods when a scheme was not approved |
| EIM15409 |
Non-approved schemes: persons chargeable and residence rules |
| EIM15410 |
Non-approved schemes: definition of “administrator” |
| EIM15411 |
Non-approved schemes: year to which the income belongs |
| EIM15412 |
Non-approved schemes: contributions made by employer |
| EIM15413 |
Non-approved schemes: contributions made by employer excluded from charge |
| EIM15414 |
Non-approved schemes: contributions made by employee |
| EIM15415 |
Non-approved schemes: arrangements for providing security for payment of benefits in future |
| EIM15416 |
Non-approved schemes: overseas schemes: anti-avoidance provisions |
| EIM15417 |
Non-approved schemes: overseas schemes: lump sums from asset disposals |
| EIM15418 |
Non-approved schemes: Extra-Statutory Concession A10 |
| EIM15419 |
Non-approved schemes: application for relief where no benefits paid or payable |
| EIM15420 |
Non-approved schemes: cash benefits received |
| EIM15421 |
Non-approved schemes: non-cash benefits received: treatment and valuation |
| EIM15422 |
Non-approved schemes: receipts excluded from charge: general |
| EIM15423 |
Non-approved schemes: receipts excluded from charge: prior employer contributions |
| EIM15424 |
Non-approved schemes: receipts excluded from charge: prior employee contributions |
| EIM15425 |
Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes |
| EIM15426 |
Non-approved schemes: payments other than on retirement or death |
| EIM15427 |
Non-approved schemes: commutations |
| EIM15428 |
Non-approved schemes: ex-gratia (voluntary) payments: |
| EIM15429 |
Non-approved schemes: ex-gratia (voluntary) payments: small payments |
| EIM15430 |
Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers |
| EIM15431 |
Non-approved schemes: reporting responsibilities |
| EIM15432 |
Non-approved schemes: example: non-cash receipts |
| EIM15433 |
Non-approved schemes: payer’s responsibilities: operation of PAYE |
| EIM15434 |
Non-approved schemes: example: meaning of “retirement” |
| EIM15435 |
Non-approved schemes: example: payment on non-accidental death |
| EIM15436 |
Non-approved schemes: example: payment on death by accident |
| EIM15437 |
Non-approved schemes: example: assessment of employer’s contributions |
| EIM15438 |
Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions |
