Annual Allowance

06 August 2025

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

06 August 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

24 June 2025

The McCloud remedy and extensions to LTA protection applications and scheme pays deadlines
How those impacted by the public section pensions remedy will have more time to apply for lifetime allowance (LTA) protections and to use scheme pays

18 June 2025

The different types of the Annual Allowance
The annual allowance used to be a simple and significant sum, we have seen this eroded over the years and now have to deal with various levels of allowance from Ł4,000 to Ł40,000. In this video we discuss the differences as well as how and when they apply.

15 May 2025

Standard lump sum allowance, lump sum and death benefit allowance and annual allowance
The amounts of lump sum allowance, lump sum and death benefit allowance and annual allowance set out by the Treasury

23 April 2025

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 March 2025

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

07 March 2025

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