PTM113200 - International: UK tax charges on non UK schemes: the member payment charges and taxable property charges: contents
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PTM113210The member payment charges: basic principles
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PTM113220The taxable property unauthorised payments charge
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PTM113230Definition of UK tax-relieved fund, relevant transfer fund, ring-fenced transfer fund, taxable asset transfer fund and ring-fenced taxable asset transfer fund
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PTM113240Attributing payments to particular funds under a relevant non-UK scheme before 6 April 2017
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PTM113249Overview of how the regulations attributing payments work from 6 April 2017
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PTM113250Payments made on or after 6 April 2017 that reduce a member’s UK funds
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PTM113255Crystallisation events that will reduce a member's UK funds from 6 April 2017
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PTM113260The order in which payments and crystallisation events are referable to a member’s UK funds on or after 6 April 2017
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PTM113265When a member's UK funds may be increased
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PTM113270Examples of how payments are referable and a member’s UK funds are reduced on or after 6 April 2017