SE15000 - Non-approved retirement benefits schemes: Table of Contents

SE15010Introduction
SE15020Definition of 'retirement benefits scheme'
SE15022Meaning of 'retirement'
SE15024Ill health and retirement
SE15028Meaning of 'scheme'
SE15030Identifying a non-approved scheme
SE15030Periods when non-approved
SE15035Persons affected
SE15036Scheme administrator
SE15038Year of assessment
SE15040Contributions made to a scheme by an employer
SE15050Contributions by an employer which are excluded from charge
SE15052Security for promises of future benefits
SE15060Overseas schemes: anti-avoidance provisions
SE15061Overseas schemes: lump sums from asset disposals
SE15062Extra Statutory Concession A10: aim
SE15063Extra Statutory Concession A10: text
SE15064Extra Statutory Concession A10: application to superannuation funds
SE15070Repayment claims
SE15090Contributions to a scheme by an employee
SE15100Cash benefits received from a scheme
SE15120Non-cash benefits received from a scheme
SE15122Receipts from a scheme which are excluded from charge
SE15125Payments other than on retirement or death
SE15150Commutations
SE15170Ex-gratia or voluntary payments
SE15172'Small' ex-gratia or voluntary payments
SE15173Definition of 'associated employer'
SE15200Employer’s responsibilities
SE15210PAYE
SE15400Example: meaning of 'retirement'
SE15410Example: payment on death
SE15415Example: death by accident
SE15420Example: assessment of employer’s contributions
SE15425Example: Extra Statutory Concession A10: full exemption
SE15426Example: Extra Statutory Concession A10: partial exemption
SE15428Example: receipts excluded from charge