12 June 2019
Taxation Of The Annual Allowance
How the Annual Allowance charge works.

11 April 2019
Tapered Annual Allowance
This section looks at the tapered annual allowance introduced from tax year 2016/17

11 April 2019
Money Purchase Annual Allowance (Mpaa)
This section looks in detail at the Money Purchase Annual Allowance (MPAA) from its introduction on 6 April 2015

15 February 2019
Annual Allowance Charge Scheme Pays: Settling The Liability Under 'scheme Pays'
This Library Document looks at the way in which the scheme administrator settles the annual allowance charge liability under ‘scheme pays’.

15 February 2019
Annual Allowance Charge Scheme Pays: Member Notice Requirements For 'scheme Pays'
This Library Document looks at the member notice requirements of the annual allowance charge ‘scheme pays’ that apply to all schemes.

15 February 2019
Annual Allowance Charge Scheme Pays: Deadlines For 'scheme Pays'
This Library Document looks at the deadline requirements of the annual allowance charge ‘scheme pays’ conditions that apply to all schemes.

15 February 2019
Annual Allowance Charge Scheme Pays: Adjustment To Member's Benefits After 'scheme Pays'
This Library Document looks at the main requirements of the annual allowance charge ‘scheme pays’ conditions that apply to all schemes.

15 February 2019
Compensation Payments In Pension Schemes
The impact of compensation payments paid to a registered pension scheme.

15 February 2019
Special Annual Allowance - 22 April 2009 To 5 April 2011
This section sets out the rules regarding the Special Annual Allowance and its associated tax charge.

15 February 2019
Scheme Pays - Overview
The main requirements of the annual allowance charge ‘scheme pays’ conditions that apply to all schemes.

12 February 2019
Carry Forward
This section looks at how to calculate carry forward utilising unused annual allowance

20 December 2018
Pension Input Amounts And The Annual Allowance - 2011/12 Only
This section specifically looks at the annual allowance reductions in 2011/12 and how it operates for that year only

20 December 2018
Pension Input Amounts And The Annual Allowance - Historical Position
This summarises how the pension input amounts were tested against the annual allowance from 2006 to 2011/12

20 December 2018
Pension Input Period
This section looks in detail at pension input periods and maximising contributions

20 December 2018
Pension Input Amounts And The Annual Allowance - From 2011/12
This section details how to calculate pension input amounts from the tax year 2011/12 onwards. It also summarises the exemptions of pension input amounts from the annual allowance