Contributions

29 June 2026

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

25 June 2026

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice

22 June 2026

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

19 June 2026

The automatic pensions top-up payment for low-income earners
The new pension top-up payment scheme designed to benefit low-income workers and issues highlighted by the LITRG

17 June 2026

Top 5 Links - Pension contributions and tax relief
Pension contributions and tax relief

10 June 2026

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

09 June 2026

Maximising pension contributions before the end of the tax year - key points and case studies
The key things to consider when advising clients with end of tax year pension planning

09 June 2026

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

05 June 2026

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

05 June 2026

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

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

03 June 2026

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

29 May 2026

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

29 May 2026

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

29 May 2026

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

29 May 2026

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

28 May 2026

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

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

27 May 2026

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

27 May 2026

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

21 May 2026

Pensions Commission warns Britain is under saving for retirement
The state of retirement saving in the UK. The Pensions Commission has published its interim report

18 May 2026

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

15 May 2026

The impact of salary sacrifice proposals
The impact of the salary sacrifice changes announced in the last Budget. The Institute for Fiscal Studies has taken a look at this

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

23 April 2026

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

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

24 March 2026

ISAs and pensions compared
The benefits of the two key investment products - ISAs and pensions

27 February 2026

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

25 February 2026

Tax year end planning checklist for individuals - 2025/26 tax year
Suggested planning considerations for individuals for the end of the tax year

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

09 February 2026

Salary sacrifice reform
The Office for Budget Responsibility (OBR)�s further information on its calculations about the impact of salary sacrifice reform