Published 14 August 2014
This settlement opportunity ended on 31 July 2015. You can still settle after that date, but the treatment of the agreement will be different.
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This publication is available at https://www.gov.uk/government/publications/employee-benefit-trusts-settlement-opportunity/spotlights-6-and-5
Spotlight 6: Employer-Financed Retirement Benefits Scheme (EFRBS)
Spotlight 5: Using trusts and similar entities to reward employees - PAYE and National Insurance contributions , Corporation Tax and Inheritance Tax
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