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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: employment-related trusts: contents

  1. TSEM5010
  2. TSEM5015
  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