Annual Allowance

15 September 2023

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

14 September 2023

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

17 August 2023

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’

15 August 2023

Standard lifetime allowance / annual allowance
The amounts of lifetime allowance and annual allowance set out by the Treasury

14 August 2023

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

14 August 2023

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

10 August 2023

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

10 August 2023

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

09 August 2023

Taxation of the Annual Allowance
How the Annual Allowance charge works

09 August 2023

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

25 July 2023

Pension Schemes Newsletter 152 - July 2023
The July 2023 edition of HMRC’s Pension Schemes Newsletter

03 July 2023

Pension Schemes Newsletter 151 - June 2023
The June 2023 edition of HMRC's Pension Schemes Newsletter

21 June 2023

Carry forward
How to calculate carry forward utilising unused annual allowance

21 June 2023

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

20 June 2023

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