TSEM5005 - Trusts for particular purposes: employment-related trusts: contents

1. TSEM5010

   Guidance
2. TSEM5015

   Types
3. TSEM5025

   General employee benefit trusts
4. TSEM5050

   New general employee benefit trust
5. TSEM5055

   Summary for general employee benefit trust - resident trustees (EBT1)
6. TSEM5060

   Summary for general employee benefit trust - non-resident trustees (NRT39)
7. TSEM5075

   Employer sick pay schemes
8. TSEM5100

   New employer sick pay scheme
9. TSEM5150

   Trust that an employer makes in favour of an individual
10. TSEM5175

    Educational trusts
11. TSEM5200

    Retirement benefits schemes - lump sum death benefit
12. TSEM5220

    Retirement benefits schemes and registered pension schemes
13. TSEM5225

    Approved retirement benefits schemes and registered pension schemes
14. TSEM5250

    Employer-financed retirement benefits schemes
15. TSEM5275

    Unfunded employer-financed retirement benefits schemes
16. TSEM5300

    Funded unapproved retirement benefits schemes (FURBS) up to 5 April 2006
17. TSEM5325

    New EFRBS trust
18. TSEM5350

    Settlements legislation for EFRBS
19. TSEM5355

    Summary for FURBS/EFRBS - non-resident trustees (NRT40)
20. TSEM5357

    FURBS - loss of exemption
21. TSEM5358

    FURBS - loss of exemption in winding up
22. TSEM5359

    FURBS - loss of exemption in winding up - examples
23. TSEM5360

    Retirement benefits - ICTA88/S615 schemes - introduction
24. TSEM5365

    Retirement benefits - ICTA88/S615 schemes - rules
25. TSEM5370

    Retirement benefits - ICTA88/S615 schemes - notify SPSS if trustees claims are investigated
26. TSEM5375

    Retirement benefits - ICTA88/S615 schemes - charges on income
27. TSEM5380

    Retirement benefits - ICTA88/S615 schemes - annuities - non residents
28. TSEM5400

    Approved profit sharing schemes (APS)
29. TSEM5410

    Approved profit sharing schemes - taxation of trustees
30. TSEM5415

    Approved profit sharing schemes - payments to employees
31. TSEM5425

    Share Incentive Plans (SIPs) (previously all employee share ownership plans (AESOPS))
32. TSEM5435

    Share Incentive Plans - taxation of trustees
33. TSEM5440

    Share Incentive Plans - payments to employees
34. TSEM5500

    Employee share ownership trusts (ESOTs)
35. TSEM5550

    Loan schemes for employees and directors to acquire shares
36. TSEM5575

    Employment-related schemes not within TSEM5010 onwards