Chapter NIM52800
| Published date | 11 April 2016 |
| Record Number | NIM52800 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
An EFRBS is an arrangement financed by an employer to provide retirement benefits, (for example, pensions, lump sums on commencement of retirement, death benefits, etc.,) to particular persons, usually the employer’s employees/ directors. An EFRBS does not include registered pension schemes.
As the beneficiaries of such schemes are usually an employer’s employees/ directors, an EFRBS usually involves a third party such as a trustee or group of trustees. In many cases employers will establish an Employee Benefit Trust, managed by trustees, to provide retirement benefits. For guidance about EFRBS see NIM02750.
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