Annual Allowance

30 October 2025

Demystification - Annual Allowance vs. Tax Relief
How pension contributions are tested against the annual allowance and how personal tax relief needs to be considered separately

28 October 2025

Pension Money Purchase Annual Allowance
A reminder of how the MPAA works and how to avoid triggering it

22 September 2025

Tax relief for personal pension individual contributions (employed) - a case study
The annual allowance considerations for an employed individual paying into a personal pension

15 September 2025

Pensions carry forward - a quick guide
The payment of pension contributions to maximise the current tax year’s annual allowance and to make full use of carry forward is an important consideration for higher and additional rate taxpayers

15 September 2025

Annual allowance considerations for an employer pension contribution - a case study
The annual allowance considerations for an employer paying into a personal pension

01 September 2025

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

29 August 2025

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

20 August 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

12 August 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’

12 August 2025

Taxation of the annual allowance
How the annual allowance charge works

12 August 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

12 August 2025

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

12 August 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

11 August 2025

Carry forward
How to calculate carry forward utilising unused 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 £4,000 to £40,000. 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