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BIM46000 | Specific deductions: pension schemes: contents

From HM Revenue & Customs · Business Income Manual

This chapter deals with the deductions which can be made in calculating trade profits for contributions to pension schemes by employers. The guidance applies to contributions made on or after 6 April 2006 and covers registered pension schemes and employer-financed retirement benefit schemes.

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Contents22 entries

  1. BIM46001Specific deductions: pension schemes - introduction
  2. BIM46005Specific deductions: pension schemes: overview
  3. BIM46010Specific deductions: pension schemes: timing of deductions
  4. BIM46015Specific deductions: pension schemes: meaning of employer
  5. BIM46020Specific deductions: registered pension schemes: recharging of contributions in multi-employer schemes
  6. BIM46025Specific deductions: pension schemes: capital expenditure - purchase of a business
  7. BIM46030Specific deductions: pension schemes: wholly & exclusively - introduction
  8. BIM46035Specific deductions: pension schemes: wholly & exclusively - controlling directors & shareholders
  9. BIM46040Specific deductions: pension schemes: wholly & exclusively - cessation of a trade
  10. BIM46045Specific deductions: pension schemes: wholly & exclusively - payments made pursuant to S75 Pensions Act 1995
  11. BIM46050Specific deductions: pension schemes: wholly and exclusively - payments enforceable by the Pensions Regulator
  12. BIM46055Specific deductions: pension schemes: wholly & exclusively - orphan liabilities/deferred members
  13. BIM46060Specific deductions: pension schemes: wholly & exclusively - sale of shares in a subsidiary
  14. BIM46065Specific deductions: pension schemes: wholly & exclusively - multi-employer schemes, reputation of the business and the morale of continuing scheme members
  15. BIM46070Specific deductions: pension schemes: wholly & exclusively: payments by third parties
  16. BIM46075Specific deductions: pension schemes: employer contributions linked to salary sacrifice arrangements
  17. BIM46080Specific deductions: pension schemes: cross border schemes
  18. BIM46085Specific deductions: pension schemes: industry-wide schemes
  19. BIM46090Specific deductions: pension schemes: Pensions Act levy
  20. BIM46140Specific Deductions: pension schemes: employer-financed retirement benefits schemes
  21. BIM46145Specific deductions: pension schemes: S615 schemes
  22. BIM46150Specific deductions: pension schemes: anti avoidance