Affluent Singles & Couples

14 January 2025

The tapered annual allowance
Who the tapered annual allowance affects and how it works

14 January 2025

Annual allowance charge Scheme Pays: member notice requirements for 'Scheme Pays'
The member notice requirements of the annual allowance charge ‘Scheme Pays’ that apply to all schemes

14 January 2025

Scheme Pays - overview
The main requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

14 January 2025

Annual allowance charge Scheme Pays: adjustment to member's benefits after 'Scheme Pays'
The main requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

13 January 2025

Annual allowance charge Scheme Pays: deadlines for 'Scheme Pays'
The deadline requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

13 January 2025

Annual allowance charge Scheme Pays: settling the liability under 'Scheme Pays'
The way in which the scheme administrator settles the annual allowance charge liability under ‘Scheme Pays’

10 January 2025

Taxation of the annual allowance
How the annual allowance charge works

08 January 2025

Pension input periods
Pension input periods, including transitional arrangements in 2015/16

08 January 2025

The money purchase annual allowance (MPAA) - in detail
When the MPAA applies and the interaction of the annual allowance with the MPAA

08 January 2025

Assessing the annual allowance
How to calculate the annual allowance for DC and DB schemes, including a summary of the exemptions from the annual allowance

03 January 2025

Carry forward
How to calculate carry forward utilising unused annual allowance

31 December 2024

Maximum allowable pension contributions (relevant UK earnings)
What constitutes relevant UK earnings in relation to maximising pension contributions

09 December 2024

Abolition of the lifetime allowance - everything now in order?
The revised legislation and guidance addressing the issues relating to the abolition of the lifetime allowance

08 November 2024

Quarterly Stamp Duty Land Tax statistics - Q3 2024
Quarterly statistics on residential and non-residential SDLT transactions valued at £40,000 or above

25 September 2024

Death of spouse or civil partner
The tax effects of the death of a spouse or civil partner

05 September 2024

Collective investments - a quick guide
The main features of the three types of collective investment scheme