EIM15000 – Employer-financed and non-approved retirement benefits schemes [EIM15000]
Contents:
- [EIM15010] EIM15010 – Non-approved and employer-financed retirement benefits schemes: introduction
- [EIM15015] EIM15015 – Employer-financed retirement benefits schemes: tax charges
- [EIM15020] EIM15020 – Employer-financed retirement benefits schemes: general definitions
- [EIM15021] EIM15021 – Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
- [EIM15022] EIM15022 – Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
- [EIM15023] EIM15023 – Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
- [EIM15024] EIM15024 – Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
- [EIM15025] EIM15025 – Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998
- [EIM15026] EIM15026 – Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
- [EIM15027] EIM15027 – Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
- [EIM15028] EIM15028 – Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions
- [EIM15029] EIM15029 – Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc
- [EIM15030] EIM15030 – Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
- [EIM15031] EIM15031 – Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
- [EIM15032] EIM15032 – Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
- [EIM15033] EIM15033 – Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
- [EIM15042] EIM15042 – Employer-financed retirement benefits schemes: meaning of 'retirement'
- [EIM15044] EIM15044 – Employer-financed retirement benefits schemes: ill-health and disablement
- [EIM15045] EIM15045 – Employer-financed retirement benefits schemes: relevant life policies
- [EIM15048] EIM15048 – Employer-financed retirement benefits schemes: definition of 'scheme'
- [EIM15050] EIM15050 – Employer-financed retirement benefits schemes: identification
- [EIM15052] EIM15052 – Employer-financed retirement benefits schemes: periods when a scheme is not registered
- [EIM15055] EIM15055 – Employer-financed retirement benefits schemes: persons chargeable and residence rules
- [EIM15056] EIM15056 – Employer-financed retirement benefits schemes: definition of 'responsible person'
- [EIM15058] EIM15058 – Employer-financed retirement benefits schemes: year to which the income belongs
- [EIM15060] EIM15060 – Employer-financed retirement benefits schemes: contributions made by employer
- [EIM15071] EIM15071 – Employer-financed retirement benefits schemes: contributions made by employee
- [EIM15072] EIM15072 – Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future
- [EIM15080] EIM15080 – Employer-financed retirement benefits schemes: overseas schemes
- [EIM15081] EIM15081 – Employer-financed retirement benefits schemes: overseas schemes: lump sums from assets disposals
- [EIM15082] EIM15082 – Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
- [EIM15083] EIM15083 – Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
- [EIM15084] EIM15084 – Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
- [EIM15090] EIM15090 – Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable
- [EIM15100] EIM15100 – Employer-financed retirement benefits schemes: cash benefits received
- [EIM15120] EIM15120 – Employer-financed retirement benefits schemes: non- cash benefits received: treatment and valuation
- [EIM15121] EIM15121 – Employer-financed retirement benefits schemes: receipts excluded from charge: general
- [EIM15125] EIM15125 – Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006
- [EIM15126] EIM15126 – Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions
- [EIM15128] EIM15128 – Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006
- [EIM15129] EIM15129 – Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases
- [EIM15149] EIM15149 – Employer-financed retirement benefits schemes: payments other than on retirement or death
- [EIM15150] EIM15150 – Employer-financed retirement benefits schemes: commutations
- [EIM15155] EIM15155 – Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements
- [EIM15160] EIM15160 – Employer-financed retirement benefits schemes: winding up the scheme
- [EIM15200] EIM15200 – Employer-financed retirement benefits schemes: reporting responsibilities
- [EIM15205] EIM15205 – Employer-financed retirement benefits schemes: example: non-cash receipts
- [EIM15210] EIM15210 – Employer-financed retirement benefits schemes: payer's responsibilities: operation of PAYE
- [EIM15300] EIM15300 – Employer-financed retirement benefits schemes: example: meaning of 'retirement'
- [EIM15310] EIM15310 – Employer-financed retirement benefits schemes: example: payment on non-accidental death
- [EIM15315] EIM15315 – Employer-financed retirement benefits scheme: example: payment on death by accident
- [EIM15325] EIM15325 – Employer-financed retirement benefits schemes: non-UK service relief
- [EIM15326] EIM15326 – Employer-financed retirement benefits schemes: overseas relief examples
- [EIM15329] EIM15329 – Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions
- [EIM15400] EIM15400 – Non-approved schemes: introduction
- [EIM15401] EIM15401 – Non-approved schemes: tax charges
- [EIM15402] EIM15402 – Non-approved schemes: general definitions
- [EIM15403] EIM15403 – Non-approved schemes: definition of relevant benefits
- [EIM15404] EIM15404 – Non-approved schemes: meaning of retirement
- [EIM15405] EIM15405 – Non-approved schemes: ill-health and retirement
- [EIM15406] EIM15406 – Non-approved schemes: definition of 'scheme'
- [EIM15407] EIM15407 – Non-approved schemes: identification
- [EIM15408] EIM15408 – Non-approved schemes: periods when a scheme was not approved
- [EIM15409] EIM15409 – Non-approved schemes: persons chargeable and residence rules
- [EIM15410] EIM15410 – Non-approved schemes: definition of 'administrator'
- [EIM15411] EIM15411 – Non-approved schemes: year to which the income belongs
- [EIM15412] EIM15412 – Non-approved schemes: contributions made by employer
- [EIM15413] EIM15413 – Non-approved schemes: contributions made by employer excluded from charge
- [EIM15414] EIM15414 – Non-approved schemes: contributions made by employee
- [EIM15415] EIM15415 – Non-approved schemes: arrangements for providing security for payment of benefits in future
- [EIM15416] EIM15416 – non-approved schemes: overseas schemes: anti-avoidance provisions
- [EIM15417] EIM15417 – Non-approved schemes: overseas schemes: lump sums from asset disposals
- [EIM15418] EIM15418 – Non-approved schemes: overseas schemes: Extra-Statutory Concession A10
- [EIM15419] EIM15419 – Non-approved schemes: application for relief where no benefits paid or payable
- [EIM15420] EIM15420 – Non-approved schemes: cash benefits received
- [EIM15421] EIM15421 – Non-approved schemes: non-cash benefits received: treatment and valuation
- [EIM15422] EIM15422 – Non-approved schemes: receipts excluded from charge: general
- [EIM15423] EIM15423 – Non-approved schemes: receipts excluded from charge: prior employer contributions
- [EIM15424] EIM15424 – Non-approved schemes: receipts excluded from charge: prior employee contributions
- [EIM15425] EIM15425 – Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes
- [EIM15426] EIM15426 – Non-approved schemes: payments other than on retirement or death
- [EIM15427] EIM15427 – Non-approved schemes: commutations
- [EIM15428] EIM15428 – Non-approved schemes: ex-gratia (voluntary) payments
- [EIM15429] EIM15429 – Non-approved schemes: ex-gratia (voluntary) payments: small payments
- [EIM15430] EIM15430 – Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers
- [EIM15431] EIM15431 – Non-approved schemes: reporting responsibilities
- [EIM15432] EIM15432 – Non-approved schemes: example: non-cash receipts
- [EIM15433] EIM15433 – Non-approved schemes: payer's responsibilities: operation of PAYE
- [EIM15434] EIM15434 – Non-approved schemes: example: meaning of retirement
- [EIM15435] EIM15435 – Non-approved schemes: example: payment on non-accidental death
- [EIM15436] EIM15436 – Non-approved schemes: example: payment on death by accident
- [EIM15437] EIM15437 – Non-approved schemes: example: assessment of employer's contributions
- [EIM15438] EIM15438 – Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions