PTM113200 - International: UK tax charges on non UK schemes: the member payment charges and taxable property charges: contents

  1. PTM113210
    The member payment charges: basic principles
  2. PTM113220
    The taxable property unauthorised payments charge
  3. PTM113230
    Definition of UK tax-relieved fund, relevant transfer fund, ring-fenced transfer fund, taxable asset transfer fund and ring-fenced taxable asset transfer fund
  4. PTM113240
    Attributing payments to particular funds under a relevant non-UK scheme before 6 April 2017
  5. PTM113249
    Overview of how the regulations attributing payments work from 6 April 2017
  6. PTM113250
    Payments made on or after 6 April 2017 that reduce a member’s UK funds
  7. PTM113255
    Crystallisation events that will reduce a member's UK funds from 6 April 2017
  8. PTM113260
    The order in which payments and crystallisation events are referable to a member’s UK funds on or after 6 April 2017
  9. PTM113265
    When a member's UK funds may be increased
  10. PTM113270
    Examples of how payments are referable and a member’s UK funds are reduced on or after 6 April 2017