| TSEM5010 |
Guidance |
| TSEM5015 |
Types |
| TSEM5025 |
General employee benefit trusts |
| TSEM5050 |
New general employee benefit trust |
| TSEM5055 |
Summary for general employee benefit trust: resident trustees (EBT1) |
| TSEM5060 |
Summary for general employee benefit trust: non-resident trustees (NRT39) |
| TSEM5075 |
Employer sick pay schemes |
| TSEM5100 |
New employer sick pay scheme |
| TSEM5150 |
Trust that an employer makes in favour of an individual |
| TSEM5175 |
Educational trusts |
| TSEM5200 |
Retirement benefits schemes: lump sum death benefit |
| TSEM5220 |
Retirement benefits schemes: and registered pension schemes |
| TSEM5225 |
Approved retirement benefits schemes and registered pension schemes |
| TSEM5250 |
Employer-financed retirement benefits schemes |
| TSEM5275 |
Unfunded employer-financed retirement benefits schemes |
| TSEM5300 |
Funded unapproved retirement benefits schemes (FURBS) (up to 5 April 2006) and employer-financed retirement benefits schemes (EFRBS) (from 6 April 2006) |
| TSEM5325 |
New EFRBS trust |
| TSEM5350 |
Summary for FURBS and EFRBS: resident trustees (EBT2) |
| TSEM5355 |
Summary for FURBS/EFRBS: non-resident trustees (NRT40) |
| TSEM5357 |
FURBS - loss of exemption |
| TSEM5358 |
FURBS - loss of exemption in winding up |
| TSEM5359 |
FURBS - loss of exemption in winding up - examples |
| TSEM5360 |
Retirement benefits:ICTA88/S615 schemes: introduction |
| TSEM5365 |
Retirement benefits: ICTA88/S615 schemes: rules |
| TSEM5370 |
Retirement benefits: ICTA88/S615 schemes: notify SPSS if trustees claims are investigated |
| TSEM5375 |
Retirement benefits: ICTA88/S615 schemes: charges on income |
| TSEM5380 |
Retirement benefits: ICTA88/S615 schemes: annuities: non residents |
| TSEM5400 |
Approved profit sharing schemes (APS) |
| TSEM5405 |
Approved profit sharing schemes: action in trust office |
| TSEM5410 |
Approved profit sharing schemes: taxation of trustees |
| TSEM5415 |
Approved profit sharing schemes: payments to employees |
| TSEM5425 |
Share Incentive Plans (SIPs) (previously all employee share ownership plans (AESOPS) |
| TSEM5430 |
Share Incentive Plans (SIPs) : action in Trust Office |
| TSEM5435 |
Share Incentive Plans: taxation of trustees |
| TSEM5440 |
Share Incentive Plans: payments to employees |
| TSEM5500 |
Employee share ownership trusts (ESOTs) |
| TSEM5525 |
ESOTs: chargeable events - recovering contributions from trustees |
| TSEM5550 |
Loan schemes for employees and directors to acquire shares |
| TSEM5575 |
Employment-related schemes not within TSEM5010 onwards |
