Annual Allowance

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

07 January 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

03 January 2025

Carry forward
How to calculate carry forward utilising unused annual allowance

11 December 2024

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

07 October 2024

NHS pensions and McCloud - the brown envelopes are about to land
NHS pensions saving statements for the seven-year remedy period are on their way to clients

13 September 2024

HMRC McCloud calculator now available
HMRC’s reissued and updated McCloud calculation service

26 July 2024

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

25 July 2024

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

25 July 2024

HMRC Public Sector Pensions Remedy (McCloud) Newsletter - July 2024
HMRC's updates to its McCloud calculation service