RPSM13102100 - Technical Pages: International: Application of charges to non-UK schemes: Member payment charges and taxable property unauthorised payment charge: Contents

Member payment charges and taxable property unauthorised payment charge: Contents

RPSM13102110Nature of member payment charges
RPSM13102120Relieved members and transfer members of a relevant non-UK scheme
RPSM13102130Relevant non-UK schemes
RPSM13102140Relieved members
RPSM13102150Member's UK tax relieved fund
RPSM13102160Transfer members
RPSM13102170Relevant transfers: member's relevant transfer fund
RPSM13102175Examples of relevant transfers
RPSM13102180Nature of taxable property unauthorised payment charge
RPSM13102184Application of taxable property unauthorised payment charge
RPSM13102187Taxable property unauthorised payment charge: Modification of insurance company definition
RPSM13102188Taxable property unauthorised payment charge: Valuation of property in special circumstances
RPSM13102190Attributing payments to particular funds under a relevant non-UK scheme
RPSM13102195Attributing payments to relevant transfer fund and taxable asset transfer fund
RPSM13102200Examples of attributing payments to particular funds under a relevant non-UK scheme
RPSM13102205Example of attributing payments to relevant transfer fund and taxable asset transfer fund
RPSM13102207Determination of whether or not an unauthorised payments charge arises where lump sum paid from a relevant non-UK scheme
RPSM13102208Examples of how to determine whether or not an unauthorised payments charge arises where lump sum paid from a relevant non-UK scheme
RPSM13102210Tax liability
RPSM13102220Regulation-making powers