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EIM15000 | Employer-financed and non-approved retirement benefits schemes: contents

From HM Revenue & Customs · Employment Income Manual

Contents93 entries

  1. EIM15010Non-approved and employer-financed retirement benefits schemes: introduction
  2. EIM15015Employer-financed retirement benefits schemes: tax charges
  3. EIM15020Employer-financed retirement benefits schemes: general definitions
  4. EIM15021Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
  5. EIM15022Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
  6. EIM15023Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
  7. EIM15024Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
  8. EIM15025Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998
  9. EIM15026Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
  10. EIM15027Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
  11. EIM15028Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions
  12. EIM15029Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc
  13. EIM15030Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
  14. EIM15031Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
  15. EIM15032Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
  16. EIM15033Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
  17. EIM15042Employer-financed retirement benefits schemes: meaning of 'retirement'
  18. EIM15044Employer-financed retirement benefits schemes: ill-health and disablement
  19. EIM15045Employer-financed retirement benefits schemes: relevant life policies
  20. EIM15048Employer-financed retirement benefits schemes: definition of 'scheme'
  21. EIM15050Employer-financed retirement benefits schemes: identification
  22. EIM15052Employer-financed retirement benefits schemes: periods when a scheme is not registered
  23. EIM15055Employer-financed retirement benefits schemes: persons chargeable and residence rules
  24. EIM15056Employer-financed retirement benefits schemes: definition of 'responsible person'
  25. EIM15058Employer-financed retirement benefits schemes: year to which the income belongs
  26. EIM15060Employer-financed retirement benefits schemes: contributions made by employer
  27. EIM15071Employer-financed retirement benefits schemes: contributions made by employee
  28. EIM15072Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future
  29. EIM15080Employer-financed retirement benefits schemes: overseas schemes
  30. EIM15082Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
  31. EIM15083Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
  32. EIM15084Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
  33. EIM15090Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable
  34. EIM15100Employer-financed retirement benefits schemes: cash benefits received
  35. EIM15120Employer-financed retirement benefits schemes: non- cash benefits received: treatment and valuation
  36. EIM15121Employer-financed retirement benefits schemes: receipts excluded from charge: general
  37. EIM15125Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006
  38. EIM15126Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions
  39. EIM15128Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006
  40. EIM15129Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases
  41. EIM15149Employer-financed retirement benefits schemes: payments other than on retirement or death
  42. EIM15150Employer-financed retirement benefits schemes: commutations
  43. EIM15155Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements
  44. EIM15160Employer-financed retirement benefits schemes: winding up the scheme
  45. EIM15200Employer-financed retirement benefits schemes: reporting responsibilities
  46. EIM15205Employer-financed retirement benefits schemes: example: non-cash receipts
  47. EIM15210Employer-financed retirement benefits schemes: payer's responsibilities: operation of PAYE
  48. EIM15300Employer-financed retirement benefits schemes: example: meaning of 'retirement'
  49. EIM15310Employer-financed retirement benefits schemes: example: payment on non-accidental death
  50. EIM15315Employer-financed retirement benefits scheme: example: payment on death by accident
  51. EIM15325Employer-financed retirement benefits schemes: non-UK service relief
  52. EIM15326Employer-financed retirement benefits schemes: overseas relief examples
  53. EIM15329Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions
  54. EIM15400Non-approved schemes: introduction
  55. EIM15401Non-approved schemes: tax charges
  56. EIM15402Non-approved schemes: general definitions
  57. EIM15403Non-approved schemes: definition of "relevant benefits"
  58. EIM15404Non-approved schemes: meaning of "retirement"
  59. EIM15405Non-approved schemes: ill-health and retirement
  60. EIM15406Non-approved schemes: definition of 'scheme'
  61. EIM15407Non-approved schemes: identification
  62. EIM15408Non-approved schemes: periods when a scheme was not approved
  63. EIM15409Non-approved schemes: persons chargeable and residence rules
  64. EIM15410Non-approved schemes: definition of 'administrator'
  65. EIM15411Non-approved schemes: year to which the income belongs
  66. EIM15412Non-approved schemes: contributions made by employer
  67. EIM15413Non-approved schemes: contributions made by employer excluded from charge
  68. EIM15414Non-approved schemes: contributions made by employee
  69. EIM15415Non-approved schemes: arrangements for providing security for payment of benefits in future
  70. EIM15416non-approved schemes: overseas schemes: anti-avoidance provisions
  71. EIM15417Non-approved schemes: overseas schemes: lump sums from asset disposals
  72. EIM15418Non-approved schemes: overseas schemes: Extra-Statutory Concession A10
  73. EIM15419Non-approved schemes: application for relief where no benefits paid or payable
  74. EIM15420Non-approved schemes: cash benefits received
  75. EIM15421Non-approved schemes: non-cash benefits received: treatment and valuation
  76. EIM15422Non-approved schemes: receipts excluded from charge: general
  77. EIM15423Non-approved schemes: receipts excluded from charge: prior employer contributions
  78. EIM15424Non-approved schemes: receipts excluded from charge: prior employee contributions
  79. EIM15425Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes
  80. EIM15426Non-approved schemes: payments other than on retirement or death
  81. EIM15427Non-approved schemes: commutations
  82. EIM15428Non-approved schemes: ex-gratia (voluntary) payments
  83. EIM15429Non-approved schemes: ex-gratia (voluntary) payments: small payments
  84. EIM15430Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers
  85. EIM15431Non-approved schemes: reporting responsibilities
  86. EIM15432Non-approved schemes: example: non-cash receipts
  87. EIM15433Non-approved schemes: payer’s responsibilities: operation of PAYE
  88. EIM15434Non-approved schemes: example: meaning of “retirement”
  89. EIM15435Non-approved schemes: example: payment on non-accidental death
  90. EIM15436Non-approved schemes: example: payment on death by accident
  91. EIM15437Non-approved schemes: example: assessment of employer's contributions
  92. EIM15438Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions
  93. EIM15081Employer-financed retirement benefits schemes: overseas schemes: lump sums from assets disposals