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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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
    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. EIM15048
    Employer-financed retirement benefits schemes: definition of 'scheme'
  20. EIM15050
    Employer-financed retirement benefits schemes: identification
  21. EIM15052
    Employer-financed retirement benefits schemes: periods when a scheme is not registered
  22. EIM15055
    Employer-financed retirement benefits schemes: persons chargeable and residence rules
  23. EIM15056
    Employer-financed retirement benefits schemes: definition of 'responsible person'
  24. EIM15058
    Employer-financed retirement benefits schemes: year to which the income belongs
  25. EIM15060
    Employer-financed retirement benefits schemes: contributions made by employer
  26. EIM15071
    Employer-financed retirement benefits schemes: contributions made by employee
  27. EIM15072
    Employer-financed retirement benefits schemes: arrangements for providing security for payment of benefits in future
  28. EIM15080
    Employer-financed retirement benefits schemes: overseas schemes
  29. EIM15081
    Employer-financed retirement benefits schemes: overseas schemes: lump sums from asset disposals
  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