HR Tax Guide 2005/06
Contents
Chapter 1 – Introduction
Chapter 2 – General principles
Chapter 3 – Employee share schemes
- Approved employee share schemes
- Unapproved share schemes
- Individual savings accounts
- Qualifying employee share ownership trusts
- Employee benefit trusts
Chapter 4 – Pensions
- HMRC approval of pension schemes
- Occupational schemes
- Personal pensions
- Stakeholder pensions
Chapter 5 – Company cars
- Company car tax regime
- Fuel and other benefits
- Associated tax charges
Chapter 6 – Other fringe benefits
- Tax rules rewritten
- Who is taxed?
- Taxation of expenses
- Benefits not usually subject to tax
- Benefits that may be taxable
Chapter 7 – Tax and contract terms: self-employment and severance
Appendices
- Income tax rates, allowances and NI contributions
- Specimen Share Incentive Plan
- Enterprise Management Incentives specimen notice
- Main features of approved Company Share Option Plans
- Tax rules for occupational pensions
- Tax rules for personal pensions
- The 2006 pensions tax regime