RPSM04102000 - Technical Pages: Taxation: Authorised employer payments: Contents

Taxation of authorised payments to employers: Contents

RPSM04102010What are authorised employer payments?
RPSM04102020What is an authorised surplus payment?
RPSM04102021What are the conditions for an authorised surplus payment?
RPSM04102022Schemes subject to Pensions Act 1995 requirements on payments to employers
RPSM04102023Schemes not subject to Pensions Act 1995 requirements on payments to employers: Scheme not winding up
RPSM04102024Schemes not subject to Pensions Act 1995 requirements on payments to employers: Scheme winding up
RPSM04102025Surplus solely in respect of the death of a member
RPSM04102026Deceased members who were connected with the sponsoring employer
RPSM04102027Bona Vacantia
RPSM04102030How are authorised surplus payments taxed?
RPSM04102040Accounting for and paying the authorised surplus payments charge
RPSM04102050What are scheme administration employer payments?
RPSM04102060How are scheme administration employer payments assessed to tax?