TSEM5005 - Trusts for particular purposes: employment-related trusts - table of contents

TSEM5010Guidance
TSEM5015Types
TSEM5025General employee benefit trusts
TSEM5050New general employee benefit trust
TSEM5055Summary for general employee benefit trust: resident trustees (EBT1)
TSEM5060Summary for general employee benefit trust: non-resident trustees (NRT39)
TSEM5075Employer sick pay schemes
TSEM5100New employer sick pay scheme
TSEM5150Trust that an employer makes in favour of an individual
TSEM5175Educational trusts
TSEM5200Retirement benefits schemes: lump sum death benefit
TSEM5220Retirement benefits schemes: and registered pension schemes
TSEM5225Approved retirement benefits schemes and registered pension schemes
TSEM5250Employer-financed retirement benefits schemes
TSEM5275Unfunded employer-financed retirement benefits schemes
TSEM5300Funded unapproved retirement benefits schemes (FURBS) (up to 5 April 2006) and employer-financed retirement benefits schemes (EFRBS) (from 6 April 2006)
TSEM5325New EFRBS trust
TSEM5350Summary for FURBS and EFBRBS: resident trustees (EBT2)
TSEM5355Summary for FURBS/EFRBS: non-resident trustees (NRT40)
TSEM5357FURBS – loss of exemption
TSEM5358FURBS – loss of exemption in winding up
TSEM5359FURBS – loss of exemption in winding up - examples
TSEM5360Retirement benefits:ICTA88/S615 schemes: introduction
TSEM5365Retirement benefits: ICTA88/S615 schemes: rules
TSEM5370Retirement benefits: ICTA88/S615 schemes: notify SPSS if trustees claims are investigated
TSEM5375Retirement benefits: ICTA88/S615 schemes: charges on income
TSEM5380Retirement benefits: ICTA88/S615 schemes: annuities: non residents
TSEM5400Approved profit sharing schemes (APS)
TSEM5405Approved profit sharing schemes: action in trust office
TSEM5410Approved profit sharing schemes: taxation of trustees
TSEM5415Approved profit sharing schemes: payments to employees
TSEM5425Share Incentive Plans (SIPs) (previously all employee share ownership plans (AESOPS)
TSEM5430Share Incentive Plans (SIPs) : action in Trust Office
TSEM5435Share Incentive Plans: taxation of trustees
TSEM5440Share Incentive Plans: payments to employees
TSEM5500Employee share ownership trusts (ESOTs)
TSEM5525ESOTs: chargeable events – recovering contributions from trustees
TSEM5550Loan schemes for employees and directors to acquire shares
TSEM5575Employment-related schemes not within TSEM5010 onwards