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Contributions

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
02 February 2026
Pension transfers by those in ill health and inheritance tax calculations
Pension transfers and ill health. Quantifying the transfer of value for IHT purposes for those who die within two years of the transfer. How life expectancy at the date of transfer considerably affects the calculation of the loss to the estate
02 February 2026
Top 5 Links - Women and pensions
The gender pensions gap
02 February 2026
Top 5 Links - The NHS pension scheme
The NHS pension scheme
26 January 2026
Estimated cost of tax reliefs
HMRC’s updated its estimates for the costs various tax reliefs
07 January 2026
Scottish pension contributions
Relief at source and the impact of The Scotland Act 2012
09 December 2025
Salary sacrifice reform from 6 April 2029
HMRC’s policy paper on the removal of the salary sacrifice benefits for pension contributions above £2,000 from April 2029
Budget Statements & Economic News
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