RPSM15100000 - Technical Pages: Special annual allowance: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years, except for RPSM15100110 and RPSM15108000 to RPSM15108140 which apply for the 2010-11 and 2011-12 tax years.
Special annual allowance: Contents
| RPSM15100010 | Basic principles |
| RPSM15100500 | Overview |
| RPSM15101000 | The £130,000 relevant income limit |
| RPSM15102000 | Amount of the special annual allowance |
| RPSM15103000 | Protected pension input amounts - pension arrangements in existence immediately before 22 April 2009 |
| RPSM15104000 | Protected pension input amounts - new arrangements set up or reactivated on or after 22 April 2009 or 9 December 2009 |
| RPSM15104400 | Protected pension input amounts - single contribution paid on or after 22 April 2009 (or on or after 9 December 2009) in accordance with a written agreement made on or before 22 April 2009 (or on or after 9 December 2009) |
| RPSM15104500 | Anti-avoidance rules |
| RPSM15105000 | Total adjusted pension input amounts |
| RPSM15106000 | Becoming entitled to benefits under an arrangement |
| RPSM15107000 | The special annual allowance tax charge |
| RPSM15107500 | Interaction with the annual allowance |
| RPSM15108000 | Relevant refunded amounts |
| RPSM15109000 | Overseas pension schemes |
