Guidance

Spotlights 6 and 5

Published 14 August 2014

This guidance was withdrawn on

This settlement opportunity ended on 31 July 2015. You can still settle after that date, but the treatment of the agreement will be different.

© Crown copyright 2014

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This publication is available at https://www.gov.uk/government/publications/employee-benefit-trusts-settlement-opportunity/spotlights-6-and-5

This settlement opportunity ended on 31 July 2015. You can still settle after that date, but the treatment of the agreement will be different.

Spotlight 6

Spotlight 6: Employer-Financed Retirement Benefits Scheme (EFRBS)

Spotlight 5

Spotlight 5: Using trusts and similar entities to reward employees - PAYE and National Insurance contributions , Corporation Tax and Inheritance Tax

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