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