Retirement and death benefits

Produced by Tolley in association with Paul Tew

The following Employment Tax guidance note Produced by Tolley in association with Paul Tew provides comprehensive and up to date tax information covering:

  • Retirement and death benefits
  • Introduction
  • Pension schemes
  • Employer Financed Retirement Benefit Schemes (EFRBS)

Retirement and death benefits

Introduction

Payments made to former employees in relation to retirement or death benefits falls under specific provisions within the taxes acts.

Expenses incurred by an employer in the provision of any pension, annuity, lump

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