Annual Allowance

06 May 2026

Carry forward
How to calculate carry forward utilising unused annual allowance

06 May 2026

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

05 May 2026

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

30 April 2026

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

30 April 2026

Taxation of the annual allowance
How the annual allowance charge works

30 April 2026

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

30 April 2026

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

30 April 2026

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

21 April 2026

Maximising pension contributions - DC schemes - what you need to know
How tax relief is granted on member and employer pension contributions and how tax relief on contributions will be restricted by the annual allowance

11 February 2026

Third party pension contributions - what you need to know
The advantages of third party pension contributions, the limits that apply and how the tax relief works

02 February 2026

Top 5 Links - The NHS pension scheme
The NHS pension scheme

04 December 2025

Annual allowance carry forward and completing form SA100 - what you need to know
The process of completing form SA100

21 November 2025

NHS pensions savings statements have started to arrive
How to deal with NHS pensions savings statements. High earning individuals in the NHS scheme will be receiving their pension savings statements for 2023/24 and 2024/25 tax years

20 November 2025

Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes