Approved scheme: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Spacing) |
imported>Doug Williamson (Add non-pensions definition 2. and categorise page. Source: http://www.hmrc.gov.uk/working/bens-shares-tips/shareschemes.htm) |
||
| Line 1: | Line 1: | ||
''UK Pensions and tax.'' | ''UK Pensions and tax.'' | ||
A retirement benefit scheme approved by Her Majesty's Revenue & Customs (in the UK | '''1.''' A retirement benefit scheme approved by Her Majesty's Revenue & Customs (HMRC) in the UK, and thus qualifying for certain advantageous tax treatments. | ||
'''2.''' One of a number of employee share schemes approved by HMRC, similarly qualifying for preferential tax treatment. | |||
== See also == | == See also == | ||
* [[Exempt approved status]] | * [[Exempt approved status]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Manage_risks]] | |||
Revision as of 13:13, 30 October 2013
UK Pensions and tax.
1. A retirement benefit scheme approved by Her Majesty's Revenue & Customs (HMRC) in the UK, and thus qualifying for certain advantageous tax treatments.
2. One of a number of employee share schemes approved by HMRC, similarly qualifying for preferential tax treatment.
