PSI.Part2 - Taxation Background


(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Contents

Section 1 – General

Section 2 – Tax Avoidance

Section 3 - Chapter I Part XIV ICTA 88

click here to return to contentsSection 1 – General

PSI2.1.1General
PSI2.1.2Company taxation
PSI2.1.3Income tax
PSI2.1.4Classification of income
PSI2.1.5Schedule D
PSI2.1.6Schedule D Cases I and II general
PSI2.1.7- persons not employees
PSI2.1.8Schedule E- general
PSI2.1.9- PAYE
PSI2.1.10- net pay arrangements
PSI2.1.11- basis of assessment
PSI2.1.12-Net pay arrangements large single premiums
PSI2.1.14 -16Judicial Review
PSI2.1.18Taxpayer's Charter

click here to return to contentsSection 2 – Tax Avoidance

PSI2.2.1General
PSI2.2.2 -3Bona fides
PSI2.2.5Company involved in tax avoidance
PSI2.2.6Investments
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

click here to return to contentsSection 3 - Chapter I Part XIV ICTA 88

PSI2.3.1 -2General
PSI2.3.4Effect on PSO
PSI2.3.5 -12Section 590
PSI2.3.13 -20Section 591
PSI2.3.21Summary of sections 592-612 Finance (No.2) Act 1987 and Finance Act 1989
PSI2.3.22- effective dates and override provisions
PSI2.3.23Continued rights
PSI2.3.24Death in service benefits
PSI2.3.25Pension Sharing on Divorce
PSIAppendix1The Taxpayer’s Charter

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