Contributions

06 October 2025

How does a Roth IRA fit into retirement planning for US expats in the UK?
MASECO LLP have provided the following article, which may be of interest to anyone with US clients in need of planning advice

25 September 2025

Tax planning with capital allowances and pensions
The use of capital allowances alongside registered pension schemes (including occupational pensions)

25 September 2025

Pension payments made in error
The specific circumstances where a payment made in error can be returned without being deemed unauthorised

24 September 2025

Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

24 September 2025

Tax relief on employer pension contributions - in detail
Tax relief on employer pension contributions

24 September 2025

Tax relief on member pension contributions and on member term assurance contributions
How and when tax relief is granted on individual pension contributions and on individual term assurance contributions

23 September 2025

Salary sacrifice or direct pension contribution?
Whether it will be advantageous for a pension contribution to be made via salary/bonus sacrifice or directly by the employee concerned

23 September 2025

Maximum allowable pension contributions (relevant UK earnings)
What constitutes relevant UK earnings in relation to maximising pension contributions

22 September 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

22 September 2025

Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

19 September 2025

Basis of accepting pension contributions
Relief at source, net pay arrangements and exceptions

19 September 2025

Who can pay a pension contribution?
Member, employer and third party contributions and entitlement to tax relief

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