Annual Allowance

04 June 2026

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

28 May 2026

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

18 May 2026

Annual allowance carry forward and completing form SA100 - what you need to know
The process of completing form SA100

07 May 2026

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

07 May 2026

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’

07 May 2026

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

06 May 2026

Carry forward
How to calculate carry forward utilising unused annual allowance

06 May 2026

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

05 May 2026

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

30 April 2026

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

30 April 2026

Taxation of the annual allowance
How the annual allowance charge works

30 April 2026

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

30 April 2026

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

30 April 2026

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

21 April 2026

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 February 2026

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

02 February 2026

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