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

22 January 2025

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

17 January 2025

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

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