EIM15000 - Non-approved and “employer-financed” retirement benefits schemes: table of contents
| EIM15010 | Introduction: “non-approved” and “employer-financed” schemes |
| EIM15015 | Tax charges |
| EIM15020 | Definitions of “retirement benefits scheme” |
| EIM15021 | Definitions of “relevant benefits” |
| EIM15021A | Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits accommodation |
| EIM15021B | Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related |
| EIM15021C | Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee’s family |
| EIM15021D | Employer-financed retirement benefits scheme: excluded benefits: non-cash benefits received before 6 April 1998 |
| EIM15021E | Employer-financed retirement benefits schemes: excluded benefits: welfare counselling |
| EIM15021F | Employer-financed retirement benefits schemes: excluded benefits: recreational benefits |
| EIM15021G | Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions |
| EIM15021H | Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc. |
| EIM15021I | Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees |
| EIM15022 | Meaning of retirement |
| EIM15024 | Ill health and disablement |
| EIM15028 | Meaning of “scheme” |
| EIM15030 | Identifying non-approved and employer-financed schemes |
| EIM15032 | Periods when non-approved or not registered |
| EIM15035 | Persons chargeable and residence rules |
| EIM15036 | “Scheme administrator” and “responsible person” definitions |
| EIM15038 | Year to which the income belongs |
| EIM15040 | Contributions made to a scheme by an employer |
| EIM15050 | Contributions by an employer that are excluded from charge |
| EIM15051 | Contributions to a scheme by an employee |
| EIM15052 | Security for promises of future benefits |
| EIM15060 | Overseas schemes: anti-avoidance provisions |
| EIM15061 | Overseas schemes: lump sums from asset disposals |
| EIM15062 | Extra-Statutory Concession A10: aim |
| EIM15063 | Extra-Statutory Concession A10: text |
| EIM15064 | Extra-Statutory Concession A10: application to superannuation funds |
| EIM15070 | Application for relief where no benefits paid or payable |
| EIM15100 | Cash benefits received from a scheme |
| EIM15120 | Non-cash benefits received from a scheme |
| EIM15121 | Receipts excluded from charge: general |
| EIM15122 | Receipts excluded from charge: prior employer contributions |
| EIM15123 | Receipts excluded from charge: non-approved schemes: prior employee contributions |
| EIM15124 | Receipts excluded from charge: non-approved schemes: small lump sums where no other pension scheme |
| EIM15125 | Receipts excluded from charge: employer-financed schemes: employer contributions made only before 6 April 2006 |
| EIM15126 | Receipts excluded from charge: employer-financed schemes: employee contributions |
| EIM15128 | Receipts excluded from charge: employer-financed schemes: employer contributions both before and on or after 6 April 2006 |
| EIM15129 | Receipts excluded from charge: employer-financed schemes: employer contributions: special cases |
| EIM15149 | Payments other than on retirement or death |
| EIM15150 | Commutations |
| EIM15155 | Employer-financed retirement benefits scheme created by the payment of cash inducements |
| EIM15160 | Winding up an employer-financed retirement benefits scheme |
| EIM15170 | Ex-gratia or voluntary payments |
| EIM15172 | Small ex-gratia or voluntary payments |
| EIM15173 | Definition of associated employer |
| EIM15200 | Non-approved schemes: reporting responsibilities |
| EIM15201 | Employer-financed schemes: reporting responsibilities |
| EIM15205 | Non-cash receipts |
| EIM15210 | PAYE |
| EIM15400 | Example: meaning of retirement |
| EIM15410 | Example: payment on death |
| EIM15415 | Example: death by accident |
| EIM15420 | Example: assessment of employer's contributions |
| EIM15425 | Example: Extra-Statutory Concession A10: full exemption |
| EIM15426 | Example: Extra-Statutory Concession A10: partial exemption |
| EIM15428 | Example: non-approved schemes: receipts excluded from charge: prior employer and employee contributions |
| EIM15429 | Example: employer-financed schemes: prior employer contributions |
