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HMRC internal manual

Business Income Manual

Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: contents

  1. BIM44575
    General-purpose EBTs: timing of deductions for employers’ contributions: introduction
  2. BIM44580
    General-purpose EBTs: timing of deductions for employers’ contributions: overview
  3. BIM44585
    General-purpose EBTs: timing of deductions for employers’ contributions: what it applies to
  4. BIM44590
    General-purpose EBTs: timing of deductions for employers’ contributions: structure of the legislation
  5. BIM44595
    General-purpose EBTs: timing of deductions for employers’ contributions: qualifying benefits
  6. BIM44600
    General-purpose EBTs: timing of deductions for employers’ contributions: qualifying expenses
  7. BIM44605
    General-purpose EBTs: timing of deductions for employers’ contributions: computing adjustments
  8. BIM44610
    General-purpose EBTs: timing of deductions for employers’ contributions: computing adjustments: example
  9. BIM44611
    General purpose EBTs: availability of deductions for employers
  10. BIM44615
    General-purpose EBTs: timing of deductions for employers’ contributions: payments ‘out of’ contributions
  11. BIM44620
    General-purpose EBTs: timing of deductions for employers’ contributions: transfers of assets to employees
  12. BIM44630
    General-purpose EBTs: timing of deductions for employers’ contributions: interaction of Corporation Tax rules with employee share schemes deductions
  13. BIM44635
    General-purpose EBTs: timing of deductions for employers’ contributions: interaction with unpaid remuneration rules
  14. BIM44636
    General-purpose EBTs: timing of deductions for employers’ contributions: disguised remuneration