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Contents

Official guidance
Employment Income Manual

EIM47200 · Pt 7A ITEPA 2003: Close Company Gateway (CCG)

  • EIM47201 · Introduction
  • EIM47205 · Pt 7A ITEPA 2003: CCG: relevant arrangement
  • EIM47210 · Pt 7A ITEPA 2003: CCG: relevant arrangement to provide A-linked benefits
  • EIM47215 · Pt 7A ITEPA 2003: CCG: relevant transaction
  • EIM47220 · Pt 7A ITEPA 2003: CCG: relationship between relevant transaction and relevant arrangement
  • EIM47225 · Pt 7A ITEPA 2003: CCG: relevant transaction - employment and material interest conditions
  • EIM47230 · Pt 7A ITEPA 2003: CCG: relevant transaction – excluded transactions
  • EIM47235 · Pt 7A ITEPA 2003: CCG: relevant step and relevant transaction
  • EIM47240 · Pt 7A ITEPA 2003: CCG: relevant arrangement, relevant step and relevant transaction – timing and avoidance purpose
  • EIM47245 · Pt 7A ITEPA 2003: CCG: interaction with amounts also chargeable as redirected earnings
  • EIM47250 · Pt 7A ITEPA 2003: CCG: exclusions
  • EIM47255 · Pt 7A ITEPA 2003: CCG: relevant steps taken after employee’s death
  • EIM47260 · Pt 7A ITEPA 2003: CCG: double taxation - interaction with section 455 CTA 2010 or section 415 ITTOIA 2005
  1. Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents
  2. Pt 7A ITEPA 2003: CCG: exclusions

EIM47250 | Pt 7A ITEPA 2003: CCG: exclusions

From HM Revenue & Customs · Employment Income Manual

ITEPA 2003 – Sections 554AF(1)

The provisions of the CCG do not apply where any relevant steps are taken which are covered by any of the exclusions provided for in sections 554E to 554Y – see EIM45200 and onwards.

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