Contributions

17 September 2025

Making pension contributions to reduce CGT
How pension contributions can reduce CGT on capital gains

17 September 2025

Making pension contributions to reclaim the personal allowance
How effective tax relief of 60% or more can be obtained on pension contributions where clients are able to reclaim their personal allowance

15 September 2025

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

15 September 2025

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

12 September 2025

The Child Benefit trap - using pension contributions to reduce the HICBC
How pension contributions can help to preserve Child Benefit

02 September 2025

Claiming tax relief on personal pension contributions - an update
HMRC’s update to its service for individuals to claim tax relief on a personal pension or workplace pension scheme contributions

01 September 2025

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

29 August 2025

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

20 August 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

12 August 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’

12 August 2025

Taxation of the annual allowance
How the annual allowance charge works

12 August 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

12 August 2025

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

12 August 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

11 August 2025

Carry forward
How to calculate carry forward utilising unused annual allowance

06 August 2025

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

06 August 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

23 July 2025

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client’s portfolio in planning for retirement

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

22 April 2025

Pension tax relief - what you need to know
The mechanics of the tax relief available on pension contributions, and the limits

14 April 2025

Pension planning in the 2025/26 tax year
Pension planning in the new tax year

08 April 2025

The impacts of Scottish income tax on Scottish taxpayers
Scottish income tax rates and thresholds for 2025/26 and what they mean for Scottish taxpayers

04 April 2025

Maternity, paternity and adoption leave and pensions
The rules governing maternity, paternity and adoption leave and how pension provision is affected where such leave is taken

03 April 2025

Scottish pension contributions
Relief at source and the impact of The Scotland Act 2012