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Employment Income Manual
Employer-financed and non-approved retirement benefits schemes [EIM15000]

Employer-financed and non-approved retirement benefits schemes [EIM15000]

Contents:

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

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