Contributions

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

13 March 2025

Claiming tax relief on private pension payments
HMRC�s service for individuals to claim tax relief on a personal pension or workplace pension scheme

11 March 2025

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

07 March 2025

Annual allowance and non-UK pension schemes
The impact of the annual allowance in respect of overseas pension schemes

03 March 2025

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

28 February 2025

Tax year end planning checklist for individuals - 2024/25 tax year
Suggested planning considerations for individuals for the end of the tax year

22 January 2025

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

17 January 2025

Top 5 Links - Women and pensions
The gender pensions gap

17 January 2025

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

14 January 2025

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

14 January 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

14 January 2025

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

14 January 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

13 January 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

13 January 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�

10 January 2025

Taxation of the annual allowance
How the annual allowance charge works

08 January 2025

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

08 January 2025

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

08 January 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

07 January 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

07 January 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

07 January 2025

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

03 January 2025

Carry forward
How to calculate carry forward utilising unused annual allowance

03 January 2025

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

03 January 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

31 December 2024

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

31 December 2024

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

31 December 2024

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

24 December 2024

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

11 December 2024

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