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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.10 Provision of services through an intermediary (IR35) /The deemed employment payment / E4.1015 Step five—pension payments

E4.1015 Step five—pension payments

Personal and employment tax

Step five in calculating the deemed employment payment is to deduct payments made by the intermediary to any approved pension scheme for the benefit of the worker. This would cover personal pensions, occupational pensions or stakeholder pensions. No deduction is available for

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

B5.820 Charity's profits of trade—general liability to income tax

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

C2.1231 Leases—deemed premiums

C2.108 Contingent liabilities

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

D6.711 Liquidation—capital gains implications

E3.192 CGT loss relief on disposal of EIS shares

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'