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

1. EIM15010

   Non-approved and employer-financed retirement benefits schemes: introduction
2. EIM15015

   Employer-financed retirement benefits schemes: tax charges
3. EIM15020

   Employer-financed retirement benefits schemes: general definitions
4. EIM15021

   Employer-financed retirement benefits schemes: definition of 'relevant benefits' and 'excluded benefits'
5. EIM15022

   Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation
6. EIM15023

   Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: accommodation related
7. EIM15024

   Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee’s family
8. EIM15025

   Employer-financed retirement benefits schemes: excluded benefits: non-cash benefits received before 6 April 1998
9. EIM15026

   Employer-financed retirement benefits schemes: excluded benefits: welfare counselling
10. EIM15027

    Employer-financed retirement benefits schemes: excluded benefits: recreational benefits
11. EIM15028

    Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions
12. EIM15029

    Employer-financed retirement benefits schemes: excluded benefits: writing of wills etc.
13. EIM15030

    Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees
14. EIM15031

    Employer-financed retirement benefits schemes: excluded benefits: armed forces benefits
15. EIM15032

    Employer-financed retirement benefits schemes: excluded benefits: tuition fees for armed forces personnel
16. EIM15033

    Employer-financed retirement benefits schemes: excluded benefits: trivial benefits (from 6 April 2016)
17. EIM15042

    Employer-financed retirement benefits schemes: meaning of 'retirement'
18. EIM15044

    Employer-financed retirement benefits schemes: ill health and disablement
19. EIM15045

    Employer-financed retirement benefits schemes: relevant life policies
20. EIM15048

    Employer-financed retirement benefits schemes: definition of 'scheme'
21. EIM15050

    Employer-financed retirement benefits schemes: identification
22. EIM15052

    Employer-financed retirement benefits schemes: periods when a scheme is not registered
23. EIM15055

    Employer-financed retirement benefits schemes: persons chargeable and residence rules
24. EIM15056

    Employer-financed retirement benefits schemes: definition of 'responsible person'
25. EIM15058

    Employer-financed retirement benefits schemes: year to which the income belongs
26. EIM15060

    Employer-financed retirement benefits schemes: contributions made by employer
27. EIM15071

    Employer-financed retirement benefits schemes: contributions made by employee
28. EIM15072

    Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future
29. EIM15080

    Employer-financed retirement benefits schemes: overseas schemes
30. EIM15082

    Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: aim
31. EIM15083

    Employer-financed retirement benefits schemes: Extra-Statutory Concession A10: text
32. EIM15084

    Employer-financed retirement benefits schemes: Extra-Statutory Concession A10 and relief under Section 395B ITEPA 2003: Section 615 schemes
33. EIM15090

    Employer-financed retirement benefits schemes: application for relief where no benefits paid or payable
34. EIM15100

    Employer-financed retirement benefits schemes: cash benefits received from a scheme
35. EIM15120

    Employer-financed retirement benefits schemes: non-cash benefits received from a scheme: treatment and valuation
36. EIM15121

    Employer-financed retirement benefits schemes: receipts excluded from charge: general
37. EIM15125

    Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made only before 6 April 2006
38. EIM15126

    Employer-financed retirement benefits schemes: receipts excluded from charge: prior employee contributions
39. EIM15128

    Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions made both before and on or after 6 April 2006
40. EIM15129

    Employer-financed retirement benefits schemes: receipts excluded from charge: prior employer contributions: special cases
41. EIM15149

    Employer-financed retirement benefits schemes: payments other than on retirement or death
42. EIM15150

    Employer-financed retirement benefits schemes: commutations
43. EIM15155

    Employer-financed retirement benefits schemes: schemes created by the payment of cash inducements
44. EIM15160

    Employer-financed retirement benefits schemes: winding up the scheme
45. EIM15200

    Employer-financed retirement benefits schemes: reporting responsibilities
46. EIM15205

    Employer-financed retirement benefits schemes: example: non-cash receipts
47. EIM15210

    Employer-financed retirement benefits schemes: payer’s responsibilities: operation of PAYE
48. EIM15300

    Employer-financed retirement benefits schemes: example: meaning of “retirement”
49. EIM15310

    Employer-financed retirement benefits schemes: example: payment on non-accidental death
50. EIM15315

    Employer-financed retirement benefits schemes: example: payment on death by accident
51. EIM15325

    Employer-financed retirement benefits schemes: non-UK service relief
52. EIM15326

    Employer-financed retirement benefits schemes: overseas relief examples
53. EIM15329

    Employer-financed retirement benefits schemes: example: receipts excluded from charge: prior employer contributions
54. EIM15400

    Non-approved schemes: introduction
55. EIM15401

    Non-approved schemes: tax charges
56. EIM15402

    Non-approved schemes: general definitions
57. EIM15403

    Non-approved schemes: definition of 'relevant benefits'
58. EIM15404

    Non-approved schemes: meaning of 'retirement'
59. EIM15405

    Non-approved schemes: ill-health and retirement
60. EIM15406

    Non-approved schemes: definition of 'scheme'
61. EIM15407

    Non-approved schemes: identification
62. EIM15408

    Non-approved schemes: periods when a scheme was not approved
63. EIM15409

    Non-approved schemes: persons chargeable and residence rules
64. EIM15410

    Non-approved schemes: definition of 'administrator'
65. EIM15411

    Non-approved schemes: year to which the income belongs
66. EIM15412

    Non-approved schemes: contributions made by employer
67. EIM15413

    Non-approved schemes: contributions made by employer excluded from charge
68. EIM15414

    Non-approved schemes: contributions made by employee
69. EIM15415

    Non-approved schemes: arrangements for providing security for payment of benefits in future
70. EIM15416

    Non-approved schemes: overseas schemes: anti-avoidance provisions
71. EIM15417

    Non-approved schemes: overseas schemes: lump sums from asset disposals
72. EIM15418

    Non-approved schemes: Extra-Statutory Concession A10
73. EIM15419

    Non-approved schemes: application for relief where no benefits paid or payable
74. EIM15420

    Non-approved schemes: cash benefits received
75. EIM15421

    Non-approved schemes: non-cash benefits received: treatment and valuation
76. EIM15422

    Non-approved schemes: receipts excluded from charge: general
77. EIM15423

    Non-approved schemes: receipts excluded from charge: prior employer contributions
78. EIM15424

    Non-approved schemes: receipts excluded from charge: prior employee contributions
79. EIM15425

    Non-approved schemes: receipts excluded from charge: small lump sums where no other pension schemes
80. EIM15426

    Non-approved schemes: payments other than on retirement or death
81. EIM15427

    Non-approved schemes: commutations
82. EIM15428

    Non-approved schemes: ex-gratia (voluntary) payments:
83. EIM15429

    Non-approved schemes: ex-gratia (voluntary) payments: small payments
84. EIM15430

    Non-approved schemes: ex-gratia (voluntary) payments: small payments: definition of associated employers
85. EIM15431

    Non-approved schemes: reporting responsibilities
86. EIM15432

    Non-approved schemes: example: non-cash receipts
87. EIM15433

    Non-approved schemes: payer’s responsibilities: operation of PAYE
88. EIM15434

    Non-approved schemes: example: meaning of 'retirement'
89. EIM15435

    Non-approved schemes: example: payment on non-accidental death
90. EIM15436

    Non-approved schemes: example: payment on death by accident
91. EIM15437

    Non-approved schemes: example: assessment of employer’s contributions
92. EIM15438

    Non-approved schemes: example: receipts excluded from charge: prior employer and employee contributions